The desiccation-tolerant moss Tortula ruralis [Hedw.] Gaerten., Meyer & Scherb. has both a constitutive protection system and an active rehydration induced recovery mechanism apparently unique to bryophytes. Immediately following rehydration, desiccated T.ruralis gametophytes produce a set of polypeptides whose synthesis is unique to the rehydrated state. We report the construction of a cDNA expression library from the polysomal mRNA of desiccated gametophytes and the single-pass sequencing of randomly selected clones. 152 expressed sequence tags (ESTs) were generated representing more than 60,000 bp of non-redundant DNA sequence. 44 ESTs (29%) demonstrated significant homology to previously identified nucleotide and/or polypeptide sequences, such as ribosomal proteins, desiccation-related peptides, early light-inducible proteins and a V-type ATPase. Analysis of a subset of these homologous ESTs reveals that codon preference in T.ruralis is similar to that of vascular plants, particularly the Magnoliopsida. 108 ESTs (71%) demonstrated no significant homology to deposited sequences and represent a large number of novel plant genes. Analysis of these ESTs will define the range of genes involved in cellular repair and recovery and may provide greater insight to the complex phenotype of vegetative desiccation-tolerance.