Protein and soluble nitrogen distribution in different parts of lettuce seedling was studied in light and darkness and in presence and absence of gibberellic acid. In dark, applied gibberellic acid failed to show any marked effect on the nitrogen changes in lettuce. Light inhibits translocation of nitrogen reserves from the cotyledons. Gibberellic acid reverses the light inhibition of longitudinal growth but has no effect on the inhibition of translocation from the cotyledons. Light grown, gibberellic acid treated seedlings exhibit a pattern of protein and soluble-N which is characteristic of the dark grown seedlings. Thus gibberellic acid not only causes morphological reversal of light inhibition but also shifts the nitrogen metabolism of light grown plants, close to that of plants grown in darkness.