The changes in the levels of proline, sugar and soluble protein during leaf rolling and its relationship to osmotic adjustment were studied in laboratory conditions. Upon irrigation of plants which have rolled leaves, many sugar crystals occurred on the abaxial surface of the leaves in Ctenanthe setosa (Rose.) Eichler. The sugar crystals were determined to have sucrose, glucose and fructose. The levels of reducing sugars and proline are higher in rolled leaves while soluble protein levels in rolled leaves are lower than those of unrolled leaves. It was found 1-3, 9-13, 16-21 and 24-28 crystals at degree of leaf rolling 23, 28, 47 and 52%, respectively. Finally, we found a significant correlation between the crystal number and degree of leaf rolling in Ctenanthe setosa. In addition, soluble sugars are found predominant accumulating solute in the plant and are of major importance as a contributor to osmotic adjustment during leaf rolling.