Typical sarcoma 180 cells present a large spherical lipoid or Golgi zone adjacent to the nucleus within which discrete, homogeneous and vesicular, Golgi bodies (lipochondria) are distributed. No Golgi network can be detected in the living cell, but such networks may be produced artificially by means of hypertonic solutions and by shrinking vitally stained cells. All of the cytoplasm, except the lipoid zone, is strongly basiphil owing to the presence of ribonucleic acid. Mitochondria, mostly rod shaped, form a halo of variable width surrounding the lipoid zone except adjacent to the nucleus. These lie partly within the ribonucleic acid containing cytoplasm. Tests for glycogen, alkaline, and acid phosphatase, and for lipase are largely negative. A positive reaction to Bourne's test for ascorbic acid is given by many of the lipochondria.