Abstract: The fine structure of canal cell in the style of Lilium regale has been observed under light and electron microscopes by OMA thin section method and ultra-thin section method respectively. The ultrastructural specialization of the canal cells during their functional stages may be characterized as follows: 1. The cell wall on the secretory face of the canal cell has numerous branched ingrowths extending into the cytoplasm, and the plasmalemma closely follows the contours of the ingrowths to form the wall-membrane apparatus. This pattern of distribution of plasmalemma increases the surface-volume ratio of the cell to facilitate the secretion of solutes out of the cell. 2. The cell wall under the thin layer of cuticle on the outside of the secretory face is digested starting from the outer part and gradually extending to the inner part to form a large space, the temporary secretory layer. During the secretion of products by the cell, the thin layer of cuticle becomes ruptured in many places and finally disappeared. Therefore the cell wall of the secretory face remains a thin layer only at that time. The change of the layers of the cell wall is involved in the mechanism of cell secretion. 3. The ultrastructural characteristics of the canal cell indicate that this cell is active in synthesis, intercellular transport and energyn metabolism. Some of the major facts seen in all cases included the highly lobing of nucleus, abundance of endoplasmie reticulum throughout the cytoplasm and well developed mitochondria, dictyosomes and polysomes. During the secretory stage of the cell, mitochondria apparently concentrate near the wall-membrane apparatus. 4. There are numerous granular and vesicular structures near the wall-membrane apparatus on the secretory face, especially at the space between wall ingrowths and plasmalemma. The presence of these granular and vesicular structures is thought to be related to the secretory function of the cell. According to the specialized characteristics the canal cell is evidently a typical transfer cell of the secretory type.