The structure of the subgrid scale fields in plane channel flow has been studied a t various stages of the transition process to turbulence. The residual stress and subgpid scale dissipation calculated using velocity fields generated by direct numerical simulations of the Navier-Stokes equations are significantly different from their counterparts in turbulent flows. The subgrid scale dissipation changes sign over extended areas of the channel, indicating energy flow from the small scales to the

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... large scales. This reversed energy cascade becomes less pronounced at the later stages of transition. Standard residual stress models of the Smagorinsky type are excessively dissipative. Rescaling the model constant improves the prediction of the total (integrated) subgrid scale dissipation, but not that of the local one. Despite the somewhat excessive dissipation of the rescaled Smagorinsky model, the results of a large eddy simulation of transition on a flat-plate boundary layer compare quite well with those of a direct simulation, and require only a small fraction of-computational effort. The inclusion of non-dissipative models, which could lead to further improvements, is proposed.