The evidence for a role of gibberellins in the regulation of potato tuber formation is reviewed. Endogenous gibberellin levels in plants are high under non-inducing conditions and decrease under inducing conditions. Exogenously applied gibberellins inhibit tuber formation, whereas applying inhibitors of gibberellin biosynthesis has the opposite effect. Cellular events involved in tuberization, viz., cell division, cell enlargement and orientation of micro-tubules, are also reviewed. Based on available evidence, a major regulatory role of gibberellins is suggested. However, it is also argued that tuber formation is not simply regulated by gibberellins acting as the sole signal between above-ground and below-ground parts, since stolon tips are able to synthesize their own gibberellins, and the phenotype of phytochrome B-antisense plants cannot be explained only by altered levels of GAs.