Shifting in growth rates of subcultured NG, cell cultures of Nicotiana glutinosa on media changing N03-levels at a fixed NH4+ level was examined, and the following was elucidated.The theoretical equation was given to RCOOp-, the maximum capacity of producible carboxylates induced by NO3-and SO4' metabolisms.In NG on media 1 and 2 having lower NO3-levels, R0005-was completely exhausted by NH4+ and NO3-assimilations. Res=R0009 -RCOOm-, the utilizable residual capacity of RCOOp-(RCOOm-, carboxylates utilized in inorganic nitrogen assimilation), C-A, the difference between inorganic cation and anion concentrations in NG, and -Ex, the amount of OH-+HC03-+R000-excreted into the medium, were all turned into negative values in NG on media 1 and 2, and caused NG growth rates to reduce due to physiological stresses. Media 4 to 6 with higher NO3-levels raised NG growth rates with increasing RCOOP-, Res, C-A, -Ex, Res/RCOOp-, (C-A)/RCOO9-and -Ex/RCOO9-, and with decreasing metabolized molar ratios of NH4.m+/NO3. m-, and Nm/RCOOp or RCOOm-/RCOOP-, where Nm=NH4.m++ N03'm-. It seemed that among these parameters, C-A, (C-A)/R0009 and (C-A)/Nm were closely correlated with NG growth rates. Furthermore, from the equation of RCOO9-, another equation was also derived, which showed the upper limit of NH4.+/NO3.m-in NG with high growth rates, and it approximated 2.3 to 2.7. On media 1 and 2, however, the values in NG were 3.2 and 2.8, respectively, which exceeded considerably the critical value, and NG growth rates were depressed.In NG on media 1 and 2, the relations of Nm>RCOOP-and RCOOm-> RCOOP-were found, so that NG utilized carboxylates originated from other sources or routes besides R0009-in assimilating NH4+, and such additional carboxylates RCOOHm amounted to 6 to 19% of total carboxylates utilized to assimilate inorganic nitrogen sources.The growth of cell cultures is generally inhibited by physiological injuries of free NH4+ and basic nitrogenous compounds accumulated in cells on media having too high NH4+/NO3-molar ratios, bacause metabolized NO3-induces most of carboxylates RC00-utilized to assimilate NH4+ absorbed by cells.1,9)The present paper, using subcultured tobacco cells, intended to demonstrate theoretically how much metabolized NO3-may be required to assimilate a certain amout of NH4+ in cells.For the purpose, the theoretical equation 2 was given to RCOOp-producible in N03-and SO4Z-metabolisms by NG. RCOOp-consisted of four components: (1) RCOOm-; (2) Aneu=Nm-R000m-corresponding to the amount of anions OH-+HCO3-+R000-required to neutralize the excess H+ caused by more than one NH4+ assimilation per R000-; (3) C-A 1,2) corresponding to carboxylates RC00-or basic nitrogenous compounds RNH3+ retained in NG ; and (4) Ex, s, 4) the amount of OH HC03-+ R000-or H++ RNH3+ excreted into the medium to maintain the electroneutrality in and outside the cells. The latter two components were changed from positive to