The thin limbs of the loops of Henle in the mouse kidney have been investigated by conventional electron microscopy. Resulting from light microscopic investigations, a distinction in the epithelia of short and long loops can be demonstrated. Ultrastructurally, the thin limbs (descending) of short loops are composed of a uniformly thin and simple epithelium. In contrast, long loops (thin descending and ascending) are composed of three different epithelial types which are representative of a distinctly more complex epithelial system. Two epithelial types were observed in the thin descending limbs of long loops and the third type was observed in the ascending thin limbs. Based upon these findings it is suggested that the thin descending limbs of short and long loops of Henle in the mouse kidney cannot perform the same functions in the renal concentrating mechanism.