The fine structure of the salivary glands of the pine moth, Dendrolimus spectabilis Butler, at the last larval period is observed using light and electron microscopes. The moths have single paired tubular salivary glands which openings are connected to the oral cavity through the upper jaw. By the external morphology and its functions, the glands are subdivided into three regions which are anterior reabsorptive region, middle storage region and posterior secretory region. Along the inner canal of the salivary gland two columns of the large glandular cells are connected each other and oriented to ring-like forms. By this cellular orientation, the glands have long and large tubular structure. From anterior to posterior region large nuclei of the glands are ramified like twigs of the tree, and in the cytoplasm of the cell numerous mitochondria and vacuoles are seen. Moreover, basal plasma membranes of the gland cells are heavily infolded. The anterior region of the glands keeps several characteristics related to the reabsorption of the material from the inner cavity to the glandular cells whereas, main salivary material is synthesized and secreted through the long and convoluted posterior region. The apical plasma membranes of the cells are the most heavily invaginated at the posterior regoin, but trachea and tracheoles are distributed only at the middle and posterior regions. In the cytoplasm of the middle region Golgi complexes appeared at the vicinity of the vesicles, and at the posterior region of the salivary glands multivesicular bodies are also observed.