In order to elucidate whether there is any correlation between freezing tolerance of plants and some parameters characterizing their source-sink relations at: different levels of plant structural organization, a number of certain responses of winter rye and wheat seedlings to cold hardening was determined. It has been found that in both crops the ratio of light-saturated photosynthesis rate to that of dark respiration increased about 2-3-fold after hardening while the initial difference in the value of this parameter (it was higher by about 40 % in rye seedlings as compared with that in wheat seedlings) was kept. In addition, cold hardening of both crops resulted in a marked increase in the contents of sugars, lipids and cytoplasmic proteins in leaf tissues, in the ratios of high-mol.-wr. polypeptide content to that of low-mol.-wt. ones, of membrane lipid content to that of membrane proteins, of phospholipid content to that of sterols, of unsaturated fatty acid content to that of saturated ones, of relative cross-section area of chloroplasts to that of a single cell and of the same area of plastoglobules to that of a single chloroplast. These results suggest that the changes observed in the above parameters reflect the development of additional assimilate sinks at various levels of plant structural organization to maintain a sufficiently high rate of photosynthesis at low temperature. According to the data obtained, under these conditions rye seedlings develop a higher sink capacity than wheat seedlings and for this reason likely exhibit more effective frost adaptation as compared with that of the latter crop.