The Ultrastructure of rectum epithelial cells in the mosquito larvae, Anopheles sinensis Wiedemann, was studied using electron microscope. The rectal epithelium forms rectal papillae composed of the absorptive cells and the surrounding basal cells. Moreover, rectal epithelium was covered with thin cuticular intima. Apical plasma membrane of the epithelial cells had infoldings and in between them, mitochondria developed into elongated shape were attached. In addition, the membrane infoldings reach down into the cell cytoplasm to form several layers of leaflet-like prolongations. On both sides of these prolongations were also large, well-developed mitochondria. Their formation was that mitochondria were attached to 3 ${mu}{ extrm}{m}$ length and 4-13 layers of membrane wrinkle lump. Many spherites, which are lamelated crystals that form an illusory structure in concentric circles inside of the cytoplasm of epithelial cell were observed. Basal plasma membrane in the epithelial cells was also wrinkled to promulgate into the cytoplasm to become basal infoldings producing canaliculi in basal labyrinth formation. There were many mitochondria scattered in these formations as well. On the bottom of the epithelial cell, basal lamina was attached and between basal lamina and muscle bundle was subepithelial space, which is connective tissue. Inside the space, tracheal and nerve cells were observed.