Abstract:In the cotyledon cells of the developing seeds (35～50 d after flowering) and the early germinating seeds (4 ～ 8 d after sowing) of soybean (Glycine max L. ), acid phosphatase (APase) activity was mainly deposited in the protein bodies (PB) and in endoplasmic reticulum (ER). In addition, in the early developing cotylendon cells, the prominent reaction product of APase activity was seen along the plasma membrane, in the cell wall and within the vesicles in the cytoplasm adjancent to the plasma membrane. And some of the vesicles seemed to be fused with the plasma membrane.