Secondary cell walls are mainly composed of cellulose, hemicellulose and lignin. Some NAC and MYB-type transcriptional factors have been demonstrated to be involved in transcriptional regulation of these biosynthetic genes in Arabidopsis. Previous co-expression analysis in Arabidopsis has also reported that these transcriptional factors and secondary wall biosynthetic genes are co-expressed. In this study, we performed a co-expression analysis by using 164 microarray data for different rice tissues. In our predicted network in terms of cell wall formation, rice orthologs to secondary wall-associated transcription factors and lignin biosynthetic genes are distributed in secondary wall-specific cluster, suggesting that our network is functionally relevant. We also conducted an extensive comparison among Glycosyltransferases (GTs) and other gene families to understand the difference between rice and Arabidopsis non-cellulosic components. From these results, we discuss the possible network of rice cell wall formation. This work was supported by a grant from the Ministry of Agriculture, Forestry and Fisheries of Japan (Genomics for Agricultural Innovation, IPG-0003, RTR-0002).