Tracheal epithelia of ten different mammals were investigated with the light and the electron microscope. Characteristic differences were found concerning the thickness of the epithelia, the length of the cilia, the density of the cells in the epithelia, the numerical distribution of the different cells and their ultrastructure. Special attention was paid to the morphology of the kinetosomes. Brush cells and chromaffin cells, which are sparsely distributed in the different tracheal epithelia, were discussed.