An experiment was carried out to find out the changes in morphology, sugars, and $alpha$-amylase activity during the priming of rice seeds (Oryza sativa L. cv. ＇Ilpumbyeo＇). For priming, seeds were soaked in -0.6 MPa PEG solution at 15$^{circ}C$ for 4 days (properly primed) and at $25^{circ}C$ for 4 and 10 days (over-primed) and dried at room temperature. The size of coleoptile and differentiated leaves of properly primed seeds were bigger and coleoptile was separated from the other part of embryo compared with non-primed and over-primed seeds. As priming of seeds advanced, compound starch grains in the endosperm disintegrated into tiny starch granules, and small holes were found in the tiny starch granules and a cavities developed between embryo and endosperm. The radicle and plumule of properly primed germinating seeds developed faster than non-primed and overprimed germinating seeds. Sucrose, maltose, and raffinose contents of properly primed seeds decreased, while content of glucose and fructose and $alpha$-amylase activity increased. However, sugar content and $alpha$-amylase activity of over-primed seeds were lower compared with non-primed seeds or properly primed seeds.