For salinity stress tolerance in plants, the vacuolar type H+-ATPase (V-ATPase) is of prime importance in energizing sodium sequestration into the central vacuole and it is known to respond to salt stress with increased expression and enzyme activity. In this work we provide information that the expressional response to salinity of the V-ATPase is regulated tissue and cell specifically under developmental control in the facultative halophyte common ice plant (Mesembryanthemum crystallinum). By transcript analysis of subunit E of the V-ATPase, amounts did not change in response to salinity stress in juvenile plants that are not salt-tolerant. In a converse manner, in halotolerant mature plants the transcript levels increased in leaves, but not in roots when salt stressed for 72 h. By in situ hybridizations and immunocytological protein analysis, subunit E was shown to be synthesized in all cell types. During salt stress, signal intensity declined in root cortex cells and in the cells of the root vascular cylinder. In salt-stressed leaves of mature plants, the strongest signals were localized surrounding the vasculature. Within control cells and with highest abundance in mesophyll cells of salt-treated leaves, accumulation of subunit E protein was observed in the cytoplasm, indicating its presence not only in the tonoplast, but also in other endoplasmic compartments.