The distribution of acid phosphatase and of phosphorylase was studied in developing seedlings of Scilla ovatifolia, and in young stages of endosperm development in waxy maize. No definite relation to starch synthesis could be found. It is likely that phosphatase is involved in the transport of sugars. The artificiality of the phosphorylase test is pointed out, in that its mechanism appears to be different from that responsible for starch synthesis under natural conditions.