Abstract: The forming process of tobacco episperm and surface figure in tobacco seed were studied by resin embedding and cutting section.The main results were as follows:The episperm was developed from integument in tobacco.The gummy-transparent-layer, ligneous-thick-wall-cell-layer, thin-wall-cell-layer, cuticular-cell-layer of episperm were degenerated from integumental epiderm cell, integumental parenchyma cell and endothelium cell; While cell walls of two big neighboured cells became thicker gradually, the surface figure of tobacco seed was formed.The shape and number of corrugation frame surrounded by figure reflected the shape and number of large integumental epiderm cell.