In the present work, histological changes observed at the base of Eucalyptus globulus shoots in in vitro culture are described. Shoots were placed on solidified Murashige and Skoog medium containing half the original salt concentration, the complete vitamin composition, 9.8 μM indolebutyric acid (IBA), and 30 g l⁻¹ agar, and were incubated in the dark for the first 7 d, followed by a 16-h photoperiod. In vitro-generated roots could be originated either from old vascular tissue or from newly formed xylem. The influence of the preexistent tissues on the neoformation process appeared to be varied. The medulla did not intervene directly, although there were abundant cellular divisions in response to the induction medium. On the other hand, the interruptions observed in the vascular cylinder of the stem suggested an influence of the interfascicular parenchyma, and therefore the medulla could have participated in the differentiation process. However, the cortical parenchyma showed most of the changes that lead to the formation of adventitious roots of E. globulus growing in vitro. Histological analysis suggests that vascular rays can also be formed in direct contact with the central cylinder of the stem, although they mainly originate from the cortical parenchyma.