High-lipid oat is a potential oil crop. Chemical and microscopical analyses have shown that the major part of the grain lipids are stored in the endosperm. While oil bodies are intact in the aleurone layer, scutellum and embryo, they have less associated proteins (oleosins) and undergo fusion in the starchy endosperm. In this report, we document the distribution of lipids in the endosperm microscopically. Underneath the aleurone layer, lipids are most abundant in the subaleurone cells and in the endosperm cells in the vicinity of the scutellum and embryo. Thus the major areas of oil storage are close to the living tissues of the grain, the sites of enzyme production in connection with germination and mobilization. The documentation of cellular structural changes, and implication of the fused state of oil bodies, during germination, remains to be elucidated.Oat (Avena sativa L.) is a cereal crop that accumulates up to 18% of lipids. 1 Most of the lipids are stored in the endosperm tissues of the grain. [2][3][4] This has been also demonstrated using fluorescence microscopy, 1,5 light microscopy as well as scanning and transmission electron microscopy. 4,6 White et al., 7 on the other hand, interpreted their transmission electron microscopy pictures as if indicating scarcity or absence of lipids beneath the subaleurone layer. Applying different microscopical approaches, it has been shown that oil bodies appear as distinct entities in the embryonic axis and the aleurone layer, and that they loose their integrity and fuse with each other into large masses in the rest of the endosperm during grain development. 6 The fusion of oil bodies in the starchy endosperm is probably correlated with the reduced amount of the protecting oil-body associated proteins (oleosins) documented in this tissue. 6 The aim of this report is to present microscopical data on the distribution of oil throughout the oat endosperm, not shown in Heneen et al. 6 The structural observations were made on the highlipid oat cultivar Matilda with 10.3% lipids. 6 Sectioned sectors of grains at early and late developmental stages, 14 and 40 days after anthesis, were stained with Sudan Black B or Toluidine Blue O. 6 The low magnifications of whole sectors of the grain and higher magnifications of defined sites (Fig. 1) provide information on the distribution and appearance of lipids throughout the grain. A further step would be simultaneous visualization and quantification of lipids, as has been elegantly demonstrated in developing barley grains and soybean seeds in vivo, applying frequency-selected magnetic resonance imaging. 8 At the early developmental stage of oat grains (Fig. 1A), lipids were less densely stained in the aleurone layer than in the rest of the endosperm, inferring tissue-specific differences. Oil was not evenly distributed in the starchy endosperm. It was most frequent in the subaleurone cells, and decreased in cells of middle and inner endosperm, in accordance with earlier findings. 5 This was valid for the discrete oil bodies observe...