Abstract: The vascular transfer cells in garlic scape havebeen examined with electron microscope. Their structure, distributive feature and adenosine triphosphatase (ATPase) activity are studied. The mature vascular transfer cells exhibit the characteristic cell wall ingrowths. The cell contents include a large nucleus, dense cytoplasm and various normal organelles. It is notable that there are numerous mitochondria with well developed, cristae. Plasmodesmata are extensively present in the wall, and transfer cells are connected to adjacent cells by them. The senescing transfer cells become more vacuolated and have a large central vacuole and dense parietal cytoplasm. Their wall ingrowths seem to degenerate and finally disappear. The transfer cells show a particular pattern of distribution in the vascular bundle of the garlic scape. Some of them are present between the vessels of xylem and the sieve tubes of phloem. However, more abundant cell wall ingrowths occur on those walls which abut on, or are close to the vessel of xylem. The other transfer cells are located between the sieve tubes and parenehyma cells. The phloem transfer cell which is adjacent to sieve tube has developed from companion cell. All the transfer cells are mainly concerned with the loading and unloading of sieve tubes. And they may play an important role in facilitating intensive material transfer between two independent systems (i.e. the vessels and sieve tubes, the symplast and apoplast). The results of the cytochemical localization of ATPase using a lead precipitation technique exhibit strong enzyme activity on the plasmalemma of the transfer cells. It is suggested that the transfer cells are especially active in solute movement through them to which cellular energy metabolism coupled.