Abstract: De novo differentiation of direct vegetative and floral buds, roots and nonorganogenetic callus can be obtained from excised thin cell layers (one to six layers of epidermal and subepidermal cells) of flower stalk sections of N. tabacum L. c.v. Samsun by varying the auxin-cytokinin ratio in MS’ medium and cultural conditions: Inter-tissue correlations affect the organogenetic capacities of various tissues of the stem segments. Cytological study shows that the vegetative and floral buds originated directly from the subepidermal layers.