Group 3 late embryogenesis abundant proteins accumulate in maturing seeds, in which their expression correlates with desiccation tolerance. Group 3 proteins are also strongly associated with tolerance for abiotic stresses, such as high salinity, drought, cold, and osmotic stress in vegetative tissues. However, the precise function of these proteins remained obscure for more than 20 years. In this study, the structure of and available regulation information on Group 3 genes/proteins in Arabidopsis are reviewed. The function of Group 3 proteins in response to desiccation and the relationship between protein structure and function are also discussed.