In this paper, the current knowledge on the formation of acid rain and its effect on vegetation are reviewed. The pollutants which were emitted into the air are oxidized by photochemical reaction and affect the vegetation by dry and wet deposition. Acid rain at pH 4.0 affected sensitive plants and when it was below pH 3.0, visible symptoms developed in most of the crops. The acid rain treatment at pH 2.0 decreased dry weight, leaf area and chlorophyll contents in soybean but it increased rate of photosynthesis and respiration rate. Rain treatment at pH 2.8 increased ethylene production, but it’s not a suitable indicator of sensitivity to acid rain. At pH 2.0 treatment, the contents of soluble Mn and Al were increased but the cultivated soil pH at upper layer(0-5cm) was significantly decreased. The pertubation of glandular trichome which is existed along the vein was developed at all treatment except the control(pH 6.0) and non-treatment. Histological pertubation of spiked trichome and disintegration of chloroplast were developed only on the leaves of sesame treated with SAR(simulated acid rain) of pH 2.0.