This study was carried out to investigate the development of endoplasmic reticulum and the formation of Protein body in the endosperm cell during seed formation of Panax ginseng C. A. Meyer with electron microscope. In the endosperm cell of early developmental process after pollination, vesicles that contain storage materials produced in rough endoplasmic reticulum incorporated into central vacuole. The central vacuole is gradually subdivided into several small-sized vacuoles and increased in number. Amorphous proteinaceous materials of high electron density are produced in rough endoplasmic reticulum. Rough endoplasmic reticulum increase in number and surround the protein body and vesicles circularly. Spherical proteinaceous granules with limited membrane appeared from the amorphous granules at the peripheral region of the rough endoplasmic reticulum. Gradually, storage materials are accumulated within the vacuole surrounded by spherosomes. Protein bodies are formed by interfusing between vacuoles and vesicles derived from rough endoplasmic reticulum which contained the amorphous protein of high electron density.