The eggs of Urechis caupo, an echiuroid worm recently described by Fisher and MacGinitie (1928), are found in abundance at several readily accessible points along the coast of California. Owing to their abundance, size, and transparency, and to their unusual viability under ordinary laboratory conditions, they are proving to be valuable material, especially for the experimental embryologist. It is therefore essential that their normal embryology be known, and of first importance that a definite mark of polarity in the immature eggs, if present, be recog nized. The results of a series of checks upon the polarity of normal and centrifuged eggs of Urechis, with the conclusion that the immature egg bears no visible mark of polarity, were published by Taylor in 1931. Earlier in the same year, Tyler (1931) presented evidence that the indentation, which is characteristic of these eggs, marks the animal pole. Later, this author (Tyler, 1932) published further data and concluded that “? The main question involved in this work is whether or not the polarity of the Urechis egg is determined before fertilization, as appears to be the case for most aninial eggs. For the type fiist discussed the results clearly show that polarity is already established in the unferti lized egg, and the pole is marked by the position of the indentation. For the type in which a second indentation appears after fertilization there is no reason to doubt that polarity is established before fertiliza tion although the position of the pole is not so clearly marked by the first indentation as by the one appearing after fertilization.― According to this author, then, there are two types of eggs in Urechis as regards the point of extrusion of polar bodies: (1) those wherein this extrusion coincides with an indentation before fertilization, and (2) those in which, after fertilization, a second indentation forms and cor responds with the point of extrusion of polar bodies. Just what rela tion this second indentation has to the one in immature eggs is not made clear so that immature eggs of this second type apparently have no mark of polarity. Because of the discrepancies between our findings of 1931 and those