The intercalated discs of cardiac muscle of the frog, mouse and guinea pig consist of transversally oriented cell boundaries and of about 0.1 μ broad zones of dense cytoplasm associated with the plasma membranes at these boundaries. The plasma membranes are represented by an opaque osmiophilic layer, the o-layer, which in certain regions appears triple-layered. The two o-layers of the two cells at the boundary are separated by a less osmiophilic interspace, the l-space. This space varies in thickness in different parts of the boundary and in different species. It is interpreted as representing the lipid layers of the two plasma membranes in close contact. This arrangement is assumed to ensure a mechanically firm contact between the cells. It is possible structurally to distinguish between interfibrillar and intersarcoplasmic regions along the disc. The density of the cytoplasm in the interfibrillar regions is due to a dense network that connects the I-band part of the myofilaments with the o-layer of the plasma membrane. In the intersarcoplasmic regions, zones of dense cytoplasm contribute to the differentiation of specialized regions of cellular contact, the S-regions according to the terminology used here.