Mechanical properties of plant tissue are determined by their intracellular pressure and cellular structure. The aim of the presented paper is to study influence of turgor and cell size on the process of potato tissue cracking. The method of acoustic emission has been used to determine failure conditions as the critical strain and the critical stress for potato tuber tissue with different turgor and cell size distribution. Increase in turgor causes decrease in the compressive strength, critical strain and stress. Higher contributions of smaller cells cause an increase of the compressive strength, but smaller resistance to micro-damage.