We have characterized a 26 000 dalton (26 000 D) protein which accumulates inNicotiana tabacum cuspension cells grown in media containing 10–25 g/l NaCl (7, 11, 17). Antibody was prepared against this protein and used to examine protein accumulation in both suspension cells and whole plants. Western blot analysis revealed that the 26 000 D protein also accumulates in suspension cells grown in the absence of NaCl as they approach stationary phase but the accumulation never reaches the level seen in the salt adapted cells. This protein also accumulates after treatment with other agents which lower the water potential, such as PEG and KCl, but no increase is seen after nonosmotic stresses such as heat shock and growth in cadmium chloride. The 26 000 D protein is found not only in whole tobacco plants but also in other members of the Solanaceae that were tested, as well as in alfalfa and green beans. The accumulation of the protein seems to be tissue specific as there is considerably more accumulation in roots than in stems or leaves of greenhouse grown plants. We have been unable to correlate accumlation of the 26 000 D protein with salt in wild tomato species but have demonstrated an increase in the accumulation of this protein with salt stress in hydroponically grown tomato plants. These results lead to speculation as to the role of this protein in responding to lowered water potential in the whole plant.