The ultrastructure of the Malpighian tubules of the final instar nymph of t
he mayfly Baetis rhodani is described. Numerous Malpighian tubules enter th
e alimentary canal at the transition from midgut to hindgut. Each of them i
s made up of a cylindrical distal portion and a proximal narrow duct emptyi
ng into the gut. At the junction between the two regions, the cylindrical p
ortion enlarges and curves, to continue into the thin duct. The wall of the
cylindrical portion consists of primary cells characterized by typical fea
tures of the secretory/absorbing epithelia. These cells show a large polyte
ne nucleus, an apical microvillated border, a high number of mitochondria a
nd basal infoldings. The narrow duct is formed of large cells joined by hig
hly convoluted junctions, and their cytoplasm is Riled with electron-transl
ucent vesicles. The apical border of the cells of narrow duct lacks microvi
lli but bears several finger-like extensions. Each narrow duct empties into
a canal interposed between groups of gut epithelial cells, which constitut
e the transition area between midgut and hindgut. The Malpighian tubules of
B. rhodani represent an ancestral condition and their structural arrangeme
nt provides important information for tracing mayfly evolutionary trends.