The parotid glands of squirrels(Tamias sibiricus asiaticus) were observed by the electron microscope. According to the characteristics of secretory granules and the morphology of cell organelles, the acinar cells could be distinguished into five types of cells(Type I , Type II, Type III, Type IV and Type V cell). Among these, Type III, Type IV and Type V cell were not identified up to date. The morphologic characteristics of the intercalated and striated ducts were the appearance of numerous long slender mitochondria which are located between the numerous basal infoldings, and the epithelium were consisted of light and dark cells. The desmosomes were also observed, and could not found the secretory granules in the cytoplasm of the both epithelium.