Sequence specific, genome-wide changes are being reported in plants which often correlate with regulation of gene expression at transcription levels. Many of such changes occur during stress exposure, and both gene expression and chromatin changes may revert to the pre-stress state shortly thereafter. There are reports for stress-induced chromatin changes that are transmitted to the progenies. Such changes alter gene expression without having any change in the DNA sequence. These epigenetic changes include modification in DNA base, histones and small non-coding RNAs. Some of the cytosine residues in nuclear genome may get methylated at 5' position by the action of DNA methyl transferase. Histones are also subjected to post-translational modifications which affect transcription, replication, chromosome condensation/segregation, as well as DNA repair. Methylation of a promoter may repress gene transcription, while methylation of coding region of a gene may cause post-transcriptional gene silencing. Epigenetic changes may also be inherited over the generations in the form of epialleles, which are considered as a source of genetic variability for crop improvement. The roles of epigenetic changes in plant's response to stress are becoming increasingly evident, suggesting that epigenetic mechanisms play important role in stress tolerance, acclimatization, adaptation and evolution processes. Therefore, it is worth investigating the epigenetic mechanisms of gene regulation in plants, and their possible exploitation in crop improvement.