To better understand micromorphological and structural changes, histological sections provide additional insight into cellular process and developmental pathways occurring in oat somatic embryogenesis. Environmental scanning electron microscopy (ESEM) and transmission electron microscopy (TEM) were also used to follow the ultrastructural modifications during this system. Histological observations allowed following the events leading to the development of mature somatic embryos. The scheme includes the following steps: cell reactivation, the first organized cell division in diads, triads, tetrads as well as octant stages, the observation of an extracellular matrix (ECM) as a fibrillar material that bounded the surface of individualized proembryos. The transition from proembryo stage to an early globular somatic embryo was noted, where the embryogenic cortex is surrounded by the protoderm. The late globular stage was marked by bipolarity. The early and late transitional stages, the coleoptilar, mature and germinated stages were also described. The ESEM allowed us to follow some rearrangements, related to the morphology and surfaces involved in somatic embryos development. These events are proembryo formation, transition from proembryo to globular stage, marked by protoderm formation, scutellum and coleoptile development and finally somatic embryos germination. The TEM showed that embryogenic cells were very rich in organelles; mitochondria, rough endoplasmic reticulum, Golgi apparatus and ribosomes. Cells of proembryos, globular and late somatic embryos showed more vacuoles and differentiated organelles. The ECM was also detected by TEM as fibrillar material coating the cell walls. These results on structural and ultrastructural changes provided new insights and findings on oat somatic embryogenesis.