The Harderian gland of the degu (Octodon degus) is composed of tubulo-alveolar secretory units that share most of morphological features found in the Harderian glands of other rodents. However, a peculiar characteristic observed in the glands of female degus is the existence of lymphoid cell clusters within the connective tissue surrounding the secretory adenomeres. Lymphocytes and lymphoblasts are found associated with blood vessels and especially with nerve bundles in the medullary region of the gland. Occasionally, macrophages and plasma cells are also observed. Although the Golgi apparatus appears well developed, the ultrastructural characteristics of most of these lymphoid elements correspond to those of inactive lymphocytes. Unmyelinated fibers containing clear and dense-core vesicles are found closely related to lymphocytes. On some occasions, lymphocytes present extensive areas of apposition with structures resembling intercellular junctions. The analogy of the lymphoid clusters reported in this study with those described in the avian Harderian gland is discussed.