Ventral nephrocytes in the larva of the Lucilia illustris comprise ellipsoid cells situated onto the salivary glands. The cells are $60{sim}100{mu}m$ in diameter. Junctional complex beneath the basement membrane hold the plasma membrane in a even contour. Intracellular channels from the juntion complex are well developed at the cortex part of the cell. Coated vesicles pinched off from the channels seems to be connected with the ${alpha}$-vacuoles via the tubular elements, which is regared as selective absorption system from the hemolymph. Two nuclei are sometimes observed in the medulla part of the cell. Ventral nephrocytes contain well-developed rough endoplasmic reticulum and Golgi complex, and numerous mitochondria. These cellular organelles synthesize lysosome. The lysosome not only digest some cell organells but also seems to be related with the ${eta}$-vacuoles.