A comparative investigation of fine structure of callus cells derived from tissue culture of Panax ginseng was made by electron microscope. Callus was consisted of large superficial cells and small inner zone cells derived from shoot apex tissue cultured for 16 weeks. Large superficial cells were contained the clusters of starch grains surrounded by a double plastid membrane. Especially, electron dense particles were deposited just inside and outside of plastid membrane and also deposited on mitochondria-like and endoplasmic reticulum-like structures. Crystalline body was also found in superficial cells. Small inner zone cells were characterized by presence of proplastids sheathed by short endoplasmic reticulum profiles. presence of spiral configuration of ribosomes and absence of crystalline body. Organ primordia was consisted of a dense cytoplasm and notable nucleate cells derived from nodal tissue cultured for 67 weeks. Proplastids containing starch grains and crystalline bodies were frequently observed; starch grains are of small quantity and does not form the clusters as in inner zone cells; hexagonal crystalline body itself does not have always limiting membrane. Remarkably. in a few cells of primordia, particles resembling the presumptive virus were observed mainly in condensed nuclear chromatin and also in cytoplasm, in mitochondrion-like organelle.