Seedlings of Scots pine (Pinussylvestris L.) and Norway spruce (Piceaabies (L.) Karst.) were subjected to acid rain irrigation at pH 7, pH 4, and pH 3 three times a week during the growing seasons of 1986–1989 in a field experiment. Scanning and transmission electron microscopy, energy dispersive spectrometry, contact angle measurements, and chloroform extraction of waxes were used to detect physicochemical changes in the needle cuticles. The first detectable symptoms of acid rain were observed after 5 weeks of acid rain treatment at pH 3 and pH 4, which resulted in few CaSO4 crystallites on visibly undamaged pine and spruce needle surfaces. After 7 weeks of acid rain treatment there were CaSO4 crystallites scattered over the whole needle surface area and erosion of the epicuticular waxes could be observed occasionally. CaSO4 crystal formation later decreased, especially on the needles of seedlings treated at pH 3. Ca concentrations in the needles and roots of the seedlings and in the soil in the boxes were higher in the pH 3 treatments than elsewhere. The more abundant deposition of Ca oxalate crystallites on the inner walls of the epidermal and hypodermal cells of the spruce needles than on their outer walls was probably also connected with Ca leaching, caused by acid rain. Acid rain also delayed wax synthesis, as 2-month-old pine needles exposed to pH 3 and pH 4 had about 50% less wax than the water controls in early August. The needle surfaces of the southern provenances of spruce and pine seedlings were slightly less wettable after pH 4 treatment than after the control water treatment, because they probably benefited from N and S compounds in the irrigation water. The needle surfaces were more wettable in the pH 3 and water control seedlings than in the other treatments.