The arrangement of cellulose microfibrils and cortical microtubules in transfer cells depositing flange wall ingrowths have been determined with field emission scanning electron microscopy and immunofluorescence confocal microscopy. In xylem transfer cells of wheat (Triticum aestivum) stem nodes and transfer cells of corn (Zea mays) endosperm tissue, cellulose microfibrils were aligned in parallel bundles to form the linear wall ingrowths characteristic of flange ingrowth morphology. In both cell types, linear bundles of cellulose microfibrils were deposited over an underlying wall composed of randomly arranged microfibrils. Acid extraction of wheat xylem transfer cells established that flange ingrowths were composed of crystalline cellulose. Immunofluorescence labelling of microtubules in wheat xylem transfer cells showed that bundles of microtubules were positioned directly below and parallel with developing flange ingrowths, whereas more mature ingrowths were flanked by bundles of microtubules. These results show that the parallel organisation of cellulose microfibrils in flange wall ingrowths is similar to those in secondary wall thickenings in xylem elements, and that deposition of these structures in transfer cells is also likely to involve bundling of parallel arrays of microtubules. Our observations are discussed in terms of the possible role of microtubules in building flange-type wall ingrowths and the consequences in terms of predicted mechanisms required to build the fundamentally different reticulate-type wall ingrowths.