The effects of 1-min-long exposure to 42°C (hardening heating) on heat tolerance and dynamics of ROS (superoxide anion radical and hydrogen peroxide) generation were investigated in the wheat (Triticum aestivum L., cv. Elegiya) seedlings. During the initial 5–30 min after the onset of hyperthermia, ROS generation by roots and shoots was intensified, and superoxide dismutase (SOD) was activated. During the first hour after hardening heating, the seedling tolerance to injurious 10-min-long treatment with high temperature (46°C) decreased but subsequently it gradually rose, reaching maximum in 24 h. Transient accumulation of hydrogen peroxide induced by hardening was suppressed by seedling treatment with H₂O₂ scavenger dimethylthiourea, by inhibitors of NADPH-oxidase (imidazole) and DDC (sodium diethyldithiocarbamate). These compounds considerably reduced favorable effect of hardening on seedling heat tolerance. It was concluded that generation of a signal inducing the development of heat tolerance depended on NADPH-oxidase producing superoxide anion radical and SOD that transforms it into hydrogen peroxide (more stable ROS performing signaling functions).