Abstract: The main shoot of the winter wheat, Nongda 183, develops 13–14 leaves. As a rule, each leaf with its various types of cells, as well as the area of the leaf blade and sheath show a series of changes from simple to complex in morphology and dimension when the rank of the leaf rises from the lowest to the flag leaf. Leaves from the lower ranks, including all the autumn leaves, are consisting of 80% of 1–3 linked cells in the mesophyll. Leaves from the higher ranks (spring leaves) have more multi-linked cells (from 3-links up). The flag leaf is consisted 77% of mesophyll cells having more than 4-links. The higher ranked spring leaves have more types of cells, besides the mesophylls, than those from the lower ranks. The sheath cells of high ranked leaves and the green glume and lemma cells of the spike have also the peak, dale, isthmus and link formation. The spring sown vernalized winter wheat spiked with its 7th leaf, the cell components of which is equivalent to the flag leaf (the 13th) of the autumn sown plant. In the spring sown unvernalized winter wheat, the cell components of its 7th leaf are far behind in delvelopment when compared with the vernalized and the regular autumn sown plant, although all of them were grown and mature in the same environment. The meaning of these changes in the structure and morphology of the cells, the cells in the glume and lemma, and the ontogeny of the main shoot with their environment are discussed.