The fate of a substance is governed by the distribution of the substance among soil, water, air, and biota, and by the concentration of the substance and its altered forms existing over a period of time in these media. As vegetable food forms a major part of the diet of both human beings and of cattle, the contamination of plants will have a large influence on the total daily intake of a substance. In this report the application of soil‐plant transfer factors is investigated. The main goal was to find sufficient experimental data in the available literature, if possible adjusted for differences in experimental design, that could be used to evaluate the currently applied method in the uniform system for the evaluation of substances (USES). In this approach, concentrations in plant root and stem are estimated on the basis of an empirical relationship with the octanol/water partitioning coefficient. It was concluded that, for the purposes set in USES, the root concentration factor is an appropriate instrument for the estimation of residues in roots, whereas the application of the stem concentration factor is insufficient. Consequently, for aboveground plant parts, other approaches need to be explored, which can then be applied in the general risk assessment of substances.