The anatomy of the renal papilla and pelvis of the bat(Pipistrellus abramus abramus Temminck) and their ultrastructure of the epithelium has been studied by means of light, scanning and transmission electron microscopy. The bats were captured at Ondal cave located in Yangchun-Myun, Tanyang-Kun, Chungchongpuk-Do, Korea in the active(July) and hibernating(January) phases. A conical renal papilla with several papillary foramina at the apex was curved toward the ureter. At the margin of the funnel-shaped renal pelvis, the fornix extended deeply into the kidney parenchyme was formed between the outer zone of the medulla and the cortex. The epithelium of the papilla covered the inner zone of the medulla. The epithelium of the fornix medially overlayed the outer zone of the medulla, and laterally the cortex. The surface epithelium of the papilla was simple columnar in shape with the scanty organelles and the short microvilli on their luminal surface. The fornix was Jined with $1{sim}2$ cell layered squamous epithelium. On the medial surface of the fornix, two types of the superficial epithelial cells were identified; one had numerous short microvilli and the other had the microplicae and plaques on their luminal surface. The lateral surface of the fornix lined with the epithelial cells showed microridges and plaques on the luminal surface. The epithelial cells on the medial and lateral surfaces of the fornix were similar to their internal ultrastructures. The pelvic epithelium was a typical transitional type, which was composed of a layer of basal cells, one or two layers of intermediate cells, and a layer of superficial(facet) cells. The fusiform vesicles were observed in the cytoplasm of the intermediate and facet cells. There were no noticeable morphological changes in the epithelium of the papilla, fornix and pelvis except the medial epithelium of the fornix in the hibernating cycle. The microvillar cells were more numerous in the hibernating phase than in the active phase. The morphology, of the renal papilla and fornix of bats, indicates that a functional relationship may exist between the pelvic urine and the renal parenchyme.