In order to ensure reliable inferences in scientific experiments, sampling criteria should be determined and defined during the experimental design phase. Determining plot and sample sizes without scientific criteria could result in resource and labor inefficiencies with no gain in experimental precision. In this work we estimate plot and sample sizes for biometric variable analyses in lettuce seedlings. The seedlings were sown in four expanded polystyrene foam transplant trays with 128 and 200 cells. Foliar area, stem diameter, shoot height, root length, root volume, root area, fresh and dry shoot and root masses. The methods described by Paranaiba (PARANAIBA et al., 2009) and Cochran (COCHRAN, 1977) were used for plot size and sample size estimations, respectively. Sample size varied according to the variables analysed and transplant tray cell number. Root variables required the highest number of samples. For a 10% margin of error, 12 seedlings were necessary for evaluations in a 128 cell tray, while 11 seedlings were required for analysis in 200 cell trays.