The study of semithin (1 μ in thickness) and thin sections of Epon-embedded material reveals that Malpighian tubules of Formica polyctena are composed of a single cellular type throughout their length. No differentiated regions were observed. Ultrastructural traits of the epithelial cells are those of highly metabolic cells engaged in water and ion transport: large euchromatic nucleus, several nucleoli, abundant mitochondria, a conspicuous brush border, and basolateral infoldings. Lysosomes, smooth endoplasmic reticulum, and intercellular junctions are also well developed. Mineral concretions occur within the cells and in the lumen. However, the degree of development of these cytological traits is variable among the different cells. The tubules drain into the gut through a specialized posterior region of the midgut or ampulla. In this region, the epithelial cells, although usually taller and showing conspicuous basal infoldings, display cytological structures similar to those of the Malpighian tubules.