A rapid method for the measurement of the absolute activity of carbon-14 in cotyledons and root of etiolated pea seedlings has been developed. Fresh tissue was frozen in liquid air, ground and suspended in gel phosphor and subjected to measurement for its radioactivity by liquid scintillation counter. Apparent activity of the suspended tissue sample calculated by counting efficiency value obtained by internal standardisation, was found to be related to absolute activity of the tissue, determined by flask combustion technique, by a constant factor. Once this factor is determined experimentally, analysis of C-14 lebelled tissue involves only fairly simple suspension counting by liquid scintillation counter. Present method appears to be applicable to other plant tissues tagged with C-14.