In both longitudinal and cross sections of rectus abdominis muscle of Rana esculenta three types of muscle fibres are identified by means of light and electron microscopy. A comparison is made between these fibre types in homologous muscles of frog and mammals (rat and mouse). In longitudinal sections of mammalian and frog muscle the Z-line can be used for discrimination of the fibre types A, B and C because that line is of different thickness in each type. The proportions of the thickness in frog and mammalian muscles are relatively the same, but the absolute values are different. In cross sections there are no differences between frog and mammalian muscle fibres concerning the typical form of myofibrils in type A- and B-fibres, whereas in type C-fibres the arrangement of the filaments in the Z- and H-layer is different in the members of both animal classes. The amount of mitochondria and lipid droplets is different as well. In the species examined the distribution of A-, B- and C-fibres changes within the whole muscle. In frog, this pattern depends on the level in which the muscle has been sectioned. This is not true for mammalian muscle. On the other hand both ends of the rectus abdominis muscle in frog, rat and mouse show an accumulation of B- and C-type fibres.