Growth, inorganic solutes and glycine betaine accumulation in spinach beet (Beta vulgaris var. cicla L.) were studied under different salt conditions. Plants of fortythree days old were assessed by growing for a further 10 and 20 days at four NaCl concentrations (0, 100, 200, 300 & 400 mM). The dry weight of leaves was maximal in plants which were grown at 100 to 200 mM NaCl treatments and after 10d it was decreased slightly at salt treatments of more than 300 mM NaCl. Under the salt conditions, leaves of B. vulgaris contained high inorganic ions to maintain low water potential, but low water soluble carbohydrate contents. Total ionic content and osmolality increased with increasing salt concentration. Salt stress led to a preferential accumulation of glycine betaine in leaves of B. vulgaris, especially for the 200 mM NaCl treatment. These findings suggest that a high degree of NaCl tolerance of B. vulgaris resulted from the accumulation of glycine betaine, which is known to have osmoprotectant properties in the cytoplasm.