The existence of lignin in Sphagnum moss has been investigated. A vibratory ball milling technique gave a low yield (0·9 per cent) of a presumed lignin. This substance was low in methoxyl, aromatic hydrogen and ether oxygen. It gave an acetate containing 36·5 per cent COCH 3 and nitrobenzene oxidation of this acetate gave small amounts of p -hydroxybenzaldehyde, vanillin and syringaldehyde. Permanganate oxidation of the acetate gave p -hydroxybenzoic acid and traces of other acids. These properties show that the substance is basically a highly condensed CC linked polymer of methoxyl-free units with some methoxylated ether-linked units. This substance may therefore reasonably be classified as a lignin.