From the observations the following conclusions can be drawn; 1. The cell walls of the fibres, parenchyma cells, and sclereids in the stalk of sugar cane principally have the same structure. 2. The cell wall consists of several concentric layers. 3. The cellulose chains have a Z-spiral orientation in all layers. 4. In each layer of the cell wall the cellulose forms a cohering network. 5. The orientation direction of this network in the inner part of each layer is always steeper than that in the outer part. 6. The various layers are not connected by cellulose chains and, after the chemical pulping process, come to lie somewhat loose. 7. The cohesion of the cellulose network prevents the outer part of a layer in a swelling cell wall from extending in longitudinal direction as long as the inner part of that layer is still intact.