Scanning electron microscopy of fish scales has facilitated the application of micro-structures to systematics. Electron microscopy studies have added more information on the structure of the scale and the associated cells, many problems still remain unsolved, because of our incomplete knowledge of the process of calcification. One of the main purposes of these studies has been to study the histology, histochemistry, and ultrastructure of both calcified and decalcified scales, and associated cells, and to obtain more information on the mechanism of calcification in the scales. The study of a calcified scale with the electron microscope is complicated by the difficulty in sectioning this material because of the close association of very hard tissue with very soft tissues. Sections often shatter and blemishes are difficult to avoid. Therefore the aim of this study is firstly to develop techniques for the preparation of cross sections of fish scales for scanning electron microscopy and secondly the application of these techniques for the determination of the structures and calcification of fish scales.