The fine structural characteristics of the apoptotic cells in the cutaneous epithelium of the anuran tadpole of the black-spotted frog, Rana nigromaculata was examined using the TUNEL (Terminal deoxynucleotidyl transferase-mediated biotinylated d-Uridine triphosphate Nick End Labeling) staining technique and TEM (transmission electron microscopy) observations. The cutaneous epithelium of the tadpole was composed of stratified cuboidal cells and the apoptotic cell death was observed continuously during the tail degeneration stages from the Shumway stage number 31 to 33. The early apoptotic cells shown in the epithelium demonstrated condensation and margination of the chromatin material at the nuclear periphery, and nuclear breakdown and cytoplasmic condensation were followed. Subsequent cytoplasmic degeneration of the apoptotic cell were produced by membrane-bounded cell fragments with relatively well preserved organelles. Following the processes of autophagic degradation, the late apoptotic cells being phagocytosed by other surrounding cells. These nearby cells, presumptive intraepithelial macrophages, contain a variety of lysosomal residual bodies which fuses with other cell organelles or other cytoplasmatic material to form secondary lysosomes. They are soon transformed into lamellar shaped vesicles and finally disappeared during the process of degradation.