Abstract:Authors deal with the changs of cell ultrastructure ,nucleic acid and soluble protein contents as well as peroxidase activity during mesophyll cell dedifferentiation of leaf explant of stevia rebaudiaha Bertoni. Electron microscopic observations indicated that the mature mesophyll cells had returning to meristematic cells had to go through three main phases: (1)Initiation phase :The main characteristics of cells in this phase were cytoplasmic expansion, stretching out of cytoplasmic filaments to cell centre and appearance of the protein bodies in vacuoles. (2)Medial evolving phase :The main characteristics of cells in this phase were formation of cytoplasmic bridges ;the chloroplasts were dedifferentiated to proplastids and the nuclei started to move toward centre . (3)Finishing and dividing phase :During this phase cell dedifferentiation had finished and cell division was about to start. The main characteristics of cells in this phase were the appearance of meristematic state ; the nuclei, sometimes irregularly shaped, occupied a major proportion of the cell ; the nucleoli were vaculated and the nucleopores increased in number and size. Biochemic analyses showed that the contents of the total nucleic acids , RNA and the soluble proteins as well as the peroxidase activity gradully increased during formation of meristematic cell aggregates and then reduced. However, the change of DNA contents was not obvious.