Stomata complex and transpiration rates in Eucalyptus torelliana, E. camaldulensis (Myrtaceae); Citrus limon and C. sinensis (Rubiaceae) were studied, using standard methods. All plant species used in this experiment were collected within the Campus of Kogi State University. The leaves of Eucalyptus species were amphistomatic while those of Citrus species, hypostomatic. The stomatal complex types in the species studied are quite heterogenous. Seven stomata complex types were recognized in all the species studied namely; anisocytic, anomocytic, tetracytic, paracytic, actinocytic, cyclocytic and pericytic. Eucalyptus camaldulensis with five types of stomata complex has the highest transpiration rate (3.6063 x 10¬3mol/m2/sec.), followed by E. torreliana with four stomata complex types (3.1522 x 10-3mol/m2/sec.). Citrus sinensis with three stomata types (1.7992 x 10-5mol/m2/sec.). C. limon with the two stomata types had the least transpiration rate (1.2503 x 10-5mol/m2/sec.). Variances in density and location of stomata complex types is correlated with transpiration rate and the implications of these are briefly discussed.