Ultrastructure of epithelial cells constituting the Malpighian tubule of Anopheles sinesis last ins tar larvae was observed with electron microscope. Malpighian tubule consists of four long and narrow tubule structures with principal cells in typical absorptive cells and regenerative cells forming the simple epithelium. Apical plasma membrane of the principal cell is differentiated into microvilli with one mitochondrion in each microvilli. Basal plasma membrane had extreme infolding to form a canaliculi and a well developed mitochondria was attached in the infoldings. And, rER, ribosomes, and vacuoles were well developed inside the cells. However, there were two main cell types depending on the differentiation of cell organelles. Type I cell was cubic, forming the distal portion of Malpighian tubule. The length of microvilli was approximately 4 $mu$m and the basal infoldings were introjected to the depth of 2 $mu$m inside the cell. On the other hand, Type II cell that formed the main proxinal portion was a low squamous type cells with shorter 2 $mu$m of microvilli and the basal infoldings were introjected to the depths of 4 $mu$m inside the cell. As for vacuoles scattered inside the cells, they were regularly observed in both Type I and II and the Type II cells had better developed cellular organelles. Although regenerative cells were extremely small, their cellular organelles were developed and their overall electron density was high that they appeared darker than the principal cells.