The anatomy of the geterophyllous aquatic plant Nuphar lutea terrestrial, floating and submersed leaves was investigated. The anatomy of floating leaves is shown to be different from rosette leaves in the following: absence of stomata, cuticula, asterosclereids, differentiated parenchyma, reduce intercellular volume and leaf width. It is supposed that described features of anatomy and surface ultrastructure of the terrestrial, floating and submersed leaves from different depth are caused by existence of they in different physicochemical environments.