It is well known that whole-plant water-use efficiency (transpiration efficiency of carbon gain, TE(C)) varies among plant species with different photosynthetic pathways. However, less is known of such variation among tree species within the C(3) group. Here we measured the TE(C) of seven C(3) tropical tree species. Isotopic analyses (delta(13)C, delta(18)O, and delta(15)N) and elemental analyses (carbon and nitrogen) were undertaken to provide insight into sources of variation in TE(C). Plants were grown over several months in approx. 80% full sunlight in individual 38-l containers in the Republic of Panama. Soil moisture content was nonlimiting. Significant variation was observed in TE(C) among the C(3) tree species. Values ranged from 1.6 mmol C mol(-1) H(2)O for teak (Tectona grandis) to 4.0 mmol C mol(-1) H(2)O for a legume, Platymiscium pinnatum. Variation in TE(C) was correlated with both leaf N concentration, a proxy for photosynthetic capacity, and oxygen-isotope enrichment, a proxy for stomatal conductance. The TE(C) varied with C-isotope discrimination within species, but the relationship broke down among species, reflecting the existence of species-specific offsets.