This paper deals with the fine structure of the abdominal ganglia of several species of arthropods belonging to the classes Arachnida, Crustacea, Myriapoda and Insecta. The tissues were fixed in osmium tetroxide and embedded in n-butyl methacrylate or fixed in potasium permanganate and embedded in a mixture of X 133/2097 and Araldite. A comparative study was made in order to discriminate between those structural characteristics of the nervous system appearing only in determined taxonomic groups and those belonging to a fundamental plan common to the whole Phylum. This work covers the morphology of neurons, glial cells, neuropilic nerve fibers and neuronal connections. Most arthropod neurons are pear-shaped with only one prolongation and the nucleus is located in the center of the soma, enveloped by two membranes showing numerous “pores”. Cisternae of the ER have frequently been observed in continuity with this nuclear envelope. After osmic fixation the nuclear content appears to consist of small dense granules distributed at random in the nucleoplasm. In addition to these small perticles there are, in some species, large chromatin blocks. The use of Permanganate as fixative introduces important changes in the nuclear aspect; most of the nuclei look washed and the nuclear content acquires an homogeneous appearance. The cytoplasm of the neurons contains a complex system of internal membranes consisting of cisternae and tubuli of the ER system, lamellae of the Golgi complex and invaginations of the plasma membrane. In most species the elements of the ER system are distributed at random in the cytoplasm but in the neurons of Bothriurus bonariensis there are parallel aggregations of membranes similar to the Nissl bodies found in vertebrates. It was found in some of the species studied (Armadillidium vulgare and Lithobius Sp.) that the internal membrane system of the nerve cells is mainly represented by Golgi elements while the ER system seems to be poorly developed. Besides the membranous components, the neuronal cytoplasm contains mitochondria, multivesicular bodies and dense granules of neurosecretory material. Neuroglial cells are mainly characterized by their nuclear structure. After the action of osmium tetroxide, glial nuclei show irregular masses of chromatin inmersed in a nucleoplasm of low electron density. In permanganate fixed material these chromatin blocks appear as blank spaces. In the cytoplasm of these cells there are mitochondria, membranes pertaining to the ER system and elements of the Golgi complex but in some of the species studied gliofibrils and granules of pigment were found. Three main types of neuroglial cells have been recognized in an arthropod ganglia. These are: subcapsular glial cells, neuron satellites and nerve fiber satellites. The neuropile occupies the central region of the ganglion and consists of a great number of nerve fibers intermingled with glial processes. The neuropilic n. fibers consistently show profiles of ER membranes and tubuli pertaining to the ER system. In some of these fibers the ER reaches a high degree of development. In Armadillidium there is a special type of n. fiber containing a regular sequence of transversally oriented cisternae. Arthropod fibers sometimes contain thin parallel filaments as well as typical ER elements. Mitochondria, small vesicles and dense granules are commonly found within the neuroplasm of the neuropilic fibers. It is important to note that in arthropods, microvesicles are not restricted to the terminal region of the nerve fibers but that they may also occur all along the fibers. Arthropod neurons are enveloped by a glial insulating capsule and therefore interneuron contacts may only occur at neuropile level. These contacts are of three different morphological types: cross contacts, longitudinal contacts and end-knob contacts. At the level of longitudinal and cross contacts the neuroplasm shows no increase in the number of microvesicles or mitochondria. In the end-knob contacts, on the contrary, large numbers of microvesicles appear concentrated in the pre-synaptic fiber only, and occasionally in both fibers the pre-synaptic and the post-synaptic. It is maintained that funcional interneuron connections may result not only from contacts between fibers containing vesicles, but also between fibers in which vesicles are absent.