Active cells were havested from the tobacco cell suspension culture^ The acid phosphatase of tobacco cells was mostly located in the cell wall and vacuole^ Similar zymogram of acid phosphatase revealed in the gradient polyacrylamide gel was observed between the tobacco leaves and their induced-callus： Multiple acid phosphatases of tobacco suspension cells separated by chromatography showed similar substrate specificties to most compounds tested. Zn+2 has differential inhibition on the multiple forms of acid phosphatase of tobacco cells.