The net assimilation rate, carbohydrate content in leaf and trunk tissues and quantum of carbon removed in sap-producing (SP) and nut-producing (NP) coconut palms were compared. The correlations between sap (toddy) yields of SP palms, and their leaf and trunk carbohydrate content; net assimilation rate; and the pre-tapping phase nut yields, were investigated as possible criteria for selecting coconut palms with potential for high toddy yields. Thirty-five-year-old coconut palms of the Tall variety (Cocos nucifera L., var. typica), at Bandirippuwa Estate, Lunuwila, Sri Lanka were used for the study. Total soluble sugar content (TSS) in leaf and trunk tissues was higher (62-73 mg g dw -1 ) than their starch content (24-41 mg g dw -1 ) in both SP and NP palms. In SP palms, TSS of leaf tissue was higher, and trunk tissue was lower, than in NP palms. The total carbohydrate (TC) content in the trunk was generally higher than in leaves of both SP and NP palms. In SP palms, the ratio of TSS : starch was higher in leaves, and lower in the trunk, than in NP palms. Net assimilation rates and carbon removal by the produce (nut or sap) was similar in NP and SP palms.There was no significant correlation between sap yields and TSS and starch contents of leaf or trunk tissues of palms, before and during tapping; and the nut yields before; and the NAR during tapping. These parameters are therefore not of predictive value for selecting coconut palms for high sap yield.