The interrelationships between stress, strain, cell wall structure, cell wall geometry, cell wall dislocation density, cell shape, cell size, and cell orientation are determined, based upon a simple model of plastic deformation. The cornerstone of this theory lies in the description of cell walls in terms of a dipolar array of uniformly spaced lattice and surface dislocations. It is the extremely low energies of such arrays that makes deformation by means of this mechanism preferable to others.