Nutrient partitioning within plants is primarily regulated at sites of intense apo-/symplasmic nutrient exchange such as loading/ unloading of vascular systems and loading of developing seeds.1 Space constraints at these sites necessitate high nutrient fluxes per transport cell thus creating potential "transport bottlenecks" by substrate saturation of their membrane transporters. A striking solution to this problem has been the evolution of a cell design where plasma membrane surface areas are substantially amplified (up to 20x) by constructing intricately-invaginated ingrowth walls that form scaffolds to support amplified plasma membrane areas 2 and hence accommodate high transport rates (e.g., see refs. 3, 4). These specialized cells, called transfer cells (TCs), are formed by trans-differentiating from a range of differentiated cell types. Their ingrowth walls are polarized to the direction of the intricate, and often polarized, ingrowth walls of transfer cells (tCs) amplify their plasma membrane surface areas to confer a transport function of supporting high rates of nutrient exchange across apo-/symplasmic interfaces. the tC ingrowth wall comprises a uniform wall layer on which wall ingrowths are deposited. Signals and signal cascades inducing trans-differentiation events leading to formation of tC ingrowth walls are poorly understood. Vicia faba cotyledons offer a robust experimental model to examine tC induction as, when placed into culture, their adaxial epidermal cells rapidly (h) and synchronously form polarized ingrowth walls accessible for experimental observations. using this model, we recently reported findings consistent with extracellular hydrogen peroxide, produced through a respiratory burst oxidase homolog/superoxide dismutase pathway, initiating cell wall biosynthetic activity and providing directional information guiding deposition of the polarized uniform wall. our conclusions rested on observations derived from pharmacological manipulations of hydrogen peroxide production and correlative gene expression data sets. a series of additional studies were undertaken, the results of which verify that extracellular hydrogen peroxide contributes to regulating ingrowth wall formation and is generated by a respiratory burst oxidase homolog/superoxide dismutase pathway. Keywords: cell wall peroxidase, hydrogen peroxide, respiratory burst oxidase, trans-differentiation, transfer cell, cell wall, Vicia faba Abbreviations: BHA, butylated hydroxyanisole; DAB, 3',3'-diaminobenzidine; DDC, diethyldithiocarbamate; DPI, diphenyleneiodonium; EIN3, Ethylene Insensitive 3; ERFs, Ethylene Response Factors,; HXK, hexokinase; ROS, reactive oxygen species; rboh, respiratory burst oxidase homologue; SEM, scanning electron microscopy; SOD, superoxide dismutase; TC, transfer cell; TEM, transmission electron microscopy nutrient transport and comprise a uniform wall on which wall ingrowths (WIs) are deposited. 2 Despite the key physiological significance of TCs in nutrient transport and plant productivity, the regulatory...