This study was an attempt to investigate and compare the fine structure of small cells in the space of Disse of various animal livers. All animal livers contained small cells with or without lipid droplets and the one with lipid droplet seemed to be more developed and show an abundance of activity in function. The fine structure of the small cells observed in the nonmammals was similar to that of Ito cell in the mammal. The electron density of the small cells was similar to that of other cell types in the same animal liver. The cisternal dilation of rough endoplasmic reticulum and Golgi apparatus was more predominant in the mammalian Ito cells. In the nonmammalian, aquatic vertebrates, however, lysosomes and filaments are much more abundant in the Ito cell and its abundant cytoplasmic processes rich in filaments were usually extended between the parenchymal cells. The disparity in size of organelles and numbers of lipid droplets in the small cells showed a tendency similar to those of other cell types in the same animal. From these results, it is considered that the small cells in the space of Disse is a Ito cell and the Ito cell without lipid droplets differentiates into the one containing lipid droplets according to the characteristics of the different animals respectively, and that the Ito cells in the mammals are more active in metabolic function, while those in the nonmammalian aquatic vertebrates are abundant in support of parenchyme.