The skin of the eel goby, Odontamblyopus lacepedii, consists of epidermis, dermis and subcutis. The epidermis has three layers: the outermost layer, middle layer and stratum germinativum. The outermost layer is composed of polygonal cells or rather flattened cells, and mucous gland cells of acid mucopolysaccharides. The middle layer consists mainly of swollen small or voluminous epidermal cells and shows a web-shaped structure. The thickness of the epidermis depends on the various sizes and the number of layers of the swollen cells. Well-developed lymphatic spaces containing lymphocytes exist in the stratum germinativum and small scales are embedded in the dermis. A large number of blood capillaries are present just below the basement membrane, and a definite area giving AB and PAS positive was present between the basement membrane and scales, Taste buds ave distributed on surface of the epidermis at intervals. Considering the structural features of the skin, it may be considered that O. lacepedii is more likely to be related to cutaneous respiration as a dual respiratory system.