In the bat, Rhinolophus ferrum-equinum nippon, captured monthly throughout the year, the interscapular brown fat was observed by light and electron microscopy to elucidate ultrastructural characteristics and the seasonal changes of this tissue.1. The brown fat cells are smaller than the monolocular cells of the common white fat. They are characterized by the multilocularity of the cytoplasm caused by the occurrence of many lipid droplets and by abundant, closely packed mitochondria of large size with compact and parallel cristae. Monolocular fat cells resembling those of the white fat tissue and transitional forms between the former and the typical multilocular brown fat cells were not infrequently observed. This finding was not interpreted to support the view that the brown fat cells might be converted into the white fat cells, since it was revealed that the monolocular and transitional cells found in the brown fat retained certain morphological characteristics of brown fat cells.2. Conspicuous seasonal changes were revealed in the brown adipose tissue of the bat: Extensive repletion of brown fat cells with lipid droplets during autumn months (September, October and November) and an unexpectedly inconspicuous fat depletion during hibernation (December, January, February and March) were proved. A strong depletion of fat droplets from brown fat was found in April suggesting that this month might correspond to the arousal period of the bat. The strongest diminution of fat droplets accompanied by conspicuous atrophy of brown fat cells was confirmed in August bats. This change was correlated to a possible resting stage of the brown fat tissue as a heat producing organ in this season of constant and high ambient temperature.3. In the cytoplasm of brown adipose cells of the bat there occured besides closely packed mitochondria and multiple lipid droplets bounded by a smooth limiting membrane, occasional centriole, a number of small Golgi complexes scattered randomly, numerous clusters of free ribosomes, pinocytotic invaginations and vesicles, and elements of agranular endoplasmic riticulum; elements of granular endoplasmic reticulum and glycogen particles were missed. Cytolysomes of different contents and structures and certain types of dense bodies including probably lysosomes were distinguished and described in detail.4. The fat synthesis in brown adipose cells is suggested to take place within the tubules and vesicles of the agranular endoplasmic reticulum distributed extensively in the cytoplasm. This view is supported by the finding that these structures often contain osmiophilic homogeneous material which is believed to be lipid substance.5. Occasional small cells of an unknown nature were found in the concavities on the surface of the brown fat cells. These cells contained a small nucleus, sparse small mitochondria and irregularly shaped dense bodies of variable sizes.6. Capillaries distributed richly between fat cells were, in their cross section, lined by one, two, three or several endothelial cells. The perikaryon of the capillary endothelium possessed a diplosome within the paranuclear Golgi area. Cross striated rootlets protruded from the paired centrioles of the diplosome were demonstrated and shown to be composed of closely packed, parallel filaments.7. Small unmyelinated nerve bundles were identified between brown fat cells and near the capillaries and varicose thicknings of unmyelinated nerve fibers forming synaptic contacts with brown fat cells and capillaries contained, besides occasional large granular vesicles measuring about 700-890A in diameter, numerous small granular or cored (420-540A in diameter) and agranular or empty (210-260A) vesicles (and tubules). The former type of the small vesicles seems to correspond to the so-called granular synaptic vesicles characteristic of adrenergic nerve endings.