Using the methods outlined in Section 5 and with precise details in Section 2, we have examined lipid accumulation in soybean somatic embryos. Up until two years ago, soybean produced more oil than any other crop plant, despite the fact that it is grown primarily for protein. Even today, soybean accounts for about 22% of the world production of oils and fats [7,8]. Therefore, it was important to study oil accumula- tion in this crop. The soybean embryos used in this study have been shown to be an excellent system for studying transgenic and physiolog- ical influences on resource partitioning and have proven to be a very predictive model for seeds [93].