The appearance of new cellular structures and characteristics in the tapetum suggests that there is still much to discover that would help to better understand the tapetum functions. The ultrastructure of the tapetum provides important information for the understanding of the functions performed by this tissue. Since there are no reviews on the subject, we aim to collect all the detailed information about the tapetum ultrastructure present until this moment in order to lay the foundations for future research. Detailed information on the tapetal ultrastructure of 80 species from 45 different families: 2 species with invasive non-syncytial tapetum, 11 with plasmodial and 67 with a secretory tapetum was collected. These studies allowed to establish (a) the most usual cytological characteristics of this tissue, (b) unique characteristics and/or cellular structures in tapetum cells, (c) the ultrastructural changes that occur in different types of tapetum, during the progress of microsporogenesis and microgametogenesis, and (d) the most recognized ultrastructural traits of the tapetum that cause androsterility. The structure of these cells is related to their function in each developmental stage. Since most species present their particular ultrastructure and may sometimes, share some traits within families, there is not a model plant on tapetum ultrastructure. However, knowing the general cytological aspect of the tapetum may help distinguish between patterns of cytoplasmic disorganization due to tapetum degeneration from technical failures of the preparation. Moreover, as the amount of species analyzed increases, unknown tapetal organelles or traits may be identified that might be associated to particular functions of this tissue. On the other hand, different ultrastructural changes may be related to the metabolisms and the regulation of normal/abnormal tapetum development.