Frost is one of the most serious threats to the subtropical horticulture in the Western plains and lower Himalayan region. Modulations in leaf water and lipid content and their linkage to low temperature acclimation process have been worked out in twenty five subtropical fruit plant species through relative electrolyte leakage (REL) studies. Acclimation values of different species were calculated on the basis of REL (%) observed under open field and polyhouse grown plants. Mechanism of frost stress tolerance in different species has also been highlighted through these studies. The species studied have been found fall under six distinct categories as far as modulation in leaf water, lipid and acclimation level acquired (adjudged through the decrease in relative electrolyte leakage upon freezing exposure) was concerned. In many of the species studied this mechanism has been explained but some of the species still need further investigations for verification of the processes associated with the acquisition tolerance to the low temperature stress in these plants.