The purpose of this study was to investigate the effect of alcohol administration on selenium concentration and cell morphology in tissurs of rats fed with the different levels of selenium (Se) and vitamin E. Seventy two male rats of Sprague-Dawley strain weighing about 58~62g were divided into 12 groups. The dietary Se levels were 0mg(L-), 0.4mg(C-) and 10mg(H-), and the dietary vitamin E levels were 0mg(-L) and 150mg(-C) per kg diet, respectively. Alcohol-adminstrated groups(--A) received the triple distilled potable water solution containing 10% of ethanol from the 3rd week of experimental periods. The obtained experimental results are summarized as follows. Se concentration in blood and urine made difference in accordance with Se level in diet and tended to be low in alcohol administrated groups. Se concentration in liver and kidney was also directly proportional to the dietary Se level, and it tended to be low in each alcohol group, but Se concentration in kidney tended to be increased by alcohol administration. Myocardium in rats showed lysosome increasing, fat droplet, mitochondrial swelling, and in particular, bad intracellular edema, in H-group fed with high Se and in L-group with low Se. It also showed such phenomena in the alcohol administrated group. In HC-group fed with excessive Se and normal vitamin E. there appeared no noticeable change in liver tissue. However, in the alcohol administrated HCA-group, there came out fat droplet. Especially, in the alcohol administrated LLA-group, not fed with sufficient Se and vitamin, E, there were found lysosome increasing and a number of fat droplet.