The authors studied the morphological distinctions of each of the epidermal layers and the time of appearance of the keratohyalin granules and tonofilaments by the processing of development. The skins were obtained from fetal rats at the age of 14th, 16th, 17th, 18th, 19th and 20th day of gestation, of 1st and 3rd day of neonatal life and of 4th week after birth. The specimens were staind with uranyl acetate and lead citrate. The results obtained were as follows. 1. On the 16th-gestation day, the intermediate layer which contained numerous ${alpha}-and;{eta}$-glycogen particles was appeared, and hemidesmosomes and desmosome were observed as well. 2. Tonofilaments were first observed on the 17th gestation day. 3. Above-mentioned intermediate layer was differentiated into the granular layer and the spinous layer on the 18th-gestation day. Keratohyaline granules were appeared in association with the ribosomes and the tonofilaments and the compound granules were lipoid granules which were surrounded by ribosomes at the periphery. 4. Ultimately, keratinization began to take place from the 20th-gestation day. At the age of 4th week, the thickeness of epidermis and the amount of keratohyaline granule and tonofibrils were decreased. It is consequently suggested that in the differentiation process of the rat epidermis, keratinization begins after formation of hemidesmosomes and desmosomes, from which the tonofilaments are formed and after keratohyaline granules are formed. Therefore appearance of the keratohyaline granules and formation of the tonofilament appears to have a close relations with the keratinization process of the rat epidermis.