Acetylcholine in plants was identified by gas chromatography/mass spectrometry. Acetylcholine was found in the following species from 13 families: Betula pendula, Codiaeum variegatum, Ilex opaca, Liquidambar styraciflua, Lonicera japonica, Phaseolus aureus, Phaseolus vulgaris, Pisum sativum, Plantago rugelli, Populus grandidentata, Prunus serotina, Rhus copallina, Smilax hispida, Viburnum dilatatum, and Zea mays. Levels of acetylcholine in leaves ranged from a low of 0.14 ± 0.05 (mean ± SEM) nmol (g fresh weight)−1 in I. opaca to a high of 53 ± 6.6 nmol (g fresh weight)−1 in P. aureus. Acetylcholine was found in all tissues examined regardless of the organ (leaves, stems, or roots) or developmental stage (seedlings, mature plants, or seeds). For P. aureus, continuous light exposure increased acetylcholine levels of leaves, and decreased levels in stem when compared to dark controls. Levels of choline, a precursor of acetylcholine, found in leaves ranged from a low of 84 ± 7.0 nmol (g fresh weight)−1 in L. styraciflua to a high of 3700 ± 200 nmol (g fresh weight)−1 in P. aureus. With these findings, three out of the four components of the cholinergic system have now been identified in plants.