The ultrastructural patterns characterizing wheat straw degradation by the ligninolytic fungi Phanerochaete chrysosporium and Trametes versicolor were studied. During fungal attack, the less lignified tissues were degraded first, whereas the xylematic and sclerenchymatic fibers underwent a delayed attack. In straw samples degraded by T. versicolor, partial delignification, defibrillation and swelling of cell walls, often causing separation between primary and secondary walls, were observed. By contrast, the formation of erosions and fissures, with minor lignin removal, characterized the attack to the cell wall by P. chrysosporium. At an advanced stage of decay, KMnO4 staining demonstrated abundant electron-dense material around hyphae and in the proximity of the cell-wall surface. In the case of P. chrysosporium, spherical black bodies were found in the erosions and fissures produced during fungal attack.