The intermediate filament is one of the most important constituents of the intracytoplasmic cytoskeleton microtubule, actin, myosin and intermediate filament. It is composed of keratin, desmin, vimentin, neurofilament and glial filament, and has important role as a cellular marker, epithelial or mesenchymal origin. So it will be important to differentiated from some poorly or undifferentiated neoplasm to provide adequate therapeutic modalities. This study was performed by using immunohistochemical staining and electron microscopic observation to find out intermediate filaments of epithelial and non-epithelial tumor cells evaluate the degree of differentiation in tumors and therefore to provide some diagnostic and therapeutic modalities. The materials consisted of 83 epithelial and non-epithelial elements bearing 23 normal control, 28 epithelial tumors, and 32 non-epithelial tumors, that are resected for definite treatment at Chosun University Hospital from June, 1988 to June, 1990. Immunohistochemical stain for keratin, desmin and vimentin, and electron microscopic study were performed in all cases. The results obtained were as follows. 1. Immunohistochemical stain for intermediate filament were very useful diagnostic aid for differentiated epithelial tumor to non-epithelial tumor in diagnostic neoplasia. 2. In the electron microscopic finding, the size of intermediate filaments were possible differentiated to cell components of epithelial tumor and non-epithelial tumors.