This chapter first details studies that provide evidence for the variability of factors involved in plant mt gene expression, either cis‐elements or nuclear‐encoded products. It then shows how very different evolutionary processes of co‐evolution can explain some of the peculiarities of plant gene expression. Co‐evolution implies co‐ordinated genetic changes in two interacting entities, due to selection exerted by each on the other. The physical interaction between elements originating from the different genetic compartments is a prerequisite for co‐adaptation. Mitochondrial genes involved in cytoplasmic male sterility (CMS) and their nuclear restorers constitute the best‐known illustration of the role of co‐evolution in the variability of mitochondrial gene expression. The variation in CMS mitochondrial gene expression is driven by a genomic conflict. The chapter further explores the clues that suggest there has been a significant impact of co‐evolution on gene expression in plant mitochondria and discusses this in terms of possible evolutionary scenarios.