Abstract: 1. By means of cell separation technique, morphology of the mesophyll cells of two varieties of wheat and a species of Elytrigia were described. 2. The mesophyll cells of wheat consist of one or more nearly similar cell-segments or links. Any cell consisted of more than two links is differentiated into peaks, dales, isthmus and links (or cell segments). 3. Mesophyll cell-types observed in variety Tin-district 72 can also be found in Southern University 2419. 4. The mesophyll cells of Tin-District 72 are somewhat larger than those of Southern University 2419. 5. The mesophyll cells of Elytrigia sp. are also differentiated into peaks, dales, isthmus and links. 6. Whether these cell-types can be used in distinguishing varieties of wheat or not, further research might reveal. 7. The mesophyll cells of wheat and Elytrigia sp. are similar in many respects. Whether these similarities are constant or not, no conclusion can be drawn at the present. 8. Although chloroplasts may change their shapes after dark treatment, they change gradually within the range of recognition. Chloroplasts of different cell-types may vary in their shapes.