The gill epithelium of the airdwelling fish Periophthalmus vulgaris has been studied with the electron microscope. The following celltypes can be distinguished: flat covering epithelial cells, chloride cells, mucous cells, basal cells, various leucocytes as well as a specific granule containing cell which is possibly an epithelial cell. The covering epithelial cells exhibit a relatively smooth apical surface and contain in their apical half densely packed microfilaments, pinocytotic vesicles are rare. These characteristics are not to be found in water dwelling fish and possibly represent adaptations to the air containing surroundings. In the chloride cells are numerous, especially in the basal halves of the secondary lamellae. The distal parts of the secondary lamellae the barrier for the respiratory gases measures about 0,9 micrometer. The basal cells are ribosome rich replacement cells. Two types of mucous cells occur. Individual intraepithelial nerve fibres have been observed.