(b) : The epidermal surface of the leaf exhibits 1,000 to 60,000 minute openings called stomata. The stomata are bordered by two specialized epidermal cells - the guard cells which in some cases are accompanied by subsidiary cells. The walls of guard cells are unevenly thickened. Each guard cell has thick, inelastic inner wall and thin, elastic outer wall. Stomatal aperture is present in between the guard cells. Guard cells are not always surrounded by accessory cells or subsidiary cells.