Secretory ducts in the stem of Panax ginseng seedlings are observed with light and electron microscopes to clarify development of the epithelial cells of secretory ducts. Secretory duct initial cell is developed from procambial cell which originated from initial cell is differentiated into ipithelial cell ofsecretory ducts. Intercellular space between the epithelial cells are gradually expanded and differentiated into duct lumen. Disintegrations of epithelial cells occur throughout all the stages of development. The cytoplasm of epithelial cells darken and the epithelial cell wall are lysed, preceding their disintegraton. In the epithelial cell organelles are scattered in the cytoplasm. Development of vcuoles are sparse at the early stage. Starch grains decreased gradually, while lipid droplets increased. Free ribosomes are distributed throughout the cytoplasm and secretory vesicles which originated from rough endoplasmic reticulum and Golgi complex are fused with the plasmalemma. These suggest that the cellular metabolism is active. Microtubules and plasmodesmata are typically observed in the thickened epithelial cell wall. Secretions are accumulated in duct lumen.