Having vascular origin, flax fiber belongs to the sclerenchyma (steroids) and its structure is limited to the cell wall. What determines fiber properties is its composition, which in practice means the composition of the secondary cell wall. It consists of four main polymers which constitute approximately 90% of the fiber: cellulose, hemicellulose, pectin, lignin, and a variety of secondary metabolites, proteins, waxes and inorganic compounds. The cell wall is a structure with a high complexity of both the composition and interactions of the particular elements between themselves. It is determined by differentiation and cell growth as well as environmental factors, biotic and abiotic stresses. The molecular background of these processes and mechanisms regulating the synthesis and rearrangement of secondary cell walls components are being intensively studied. In this work we described the latest news about the development, composition and metabolism of flax fiber cell wall components together with the molecular explanation of these processes.