The vacuole is the membrane bound space found in the cytoplasm. It contains water, sap, excretory product and other materials not useful for the cell. The vacuole is bound by a single membrane called tonoplast. In plant cells the vacuoles can occupy up to 90 per cent of the volume of the cell.
In plants, the tonoplast facilitates the transport of a number of ions and other materials against concentration gradients into the vacuole; hence their concentration is significantly higher in the vacuole than in the cytoplasm.
In Amoeba the contractile vacuole is important for excretion. In many cells, as in protists, food vacuoles are formed by engulfing the food particles.