Recent papers describe Langerhans’ granules in cells of normal skin, in Letterer-Siwe disease, and associated with osseous and pulmonary lesions of histiocytosis X. The present report concerns the structure and occurrence of these granules in a solitary tumor of the human posterior anal wall, diagnosed as an eosinophilic histiocytoma, confirmed by the electron microscopy. The investigation supports the hypothesis that the epidermal Langerhans’ cell is a macrophage. Samples of the recurrent tumor were fixed in cacodylate-buffered 6.4% glutaraldehyde, washed in cacodylate-buffered 0.2M sucrose, and postfixed in OSO4 for electron microscopy. Embedment was in Araldite, and sections were contrasted with uranyl acetate and lead hydroxide.The surface of the tumor cells was very irregular, with numerous microvillus-like projections, and was without both desmosomes and basement membrane. The nuclei were lobulated, and possessed both finely dispersed and coagulated chromatin, with multiple nucleoli. The system of parallel tubules and sacs which composed the Golgi was prominent in most cells. Numerous linear profiles of RER occurred. The RNA particles were also abundant throughout the cytoplasm in groups unrelated to the RER. Centrioles were seen frequently paranuclearly. The mitochondria, with well developed cristae, were frequently altered, being locally swollen, vacuolated or containing myelin figures, Fig. A. The most striking organelles were (i) the Langerhans’ granules (L), observed in abundance throughout the cytoplasm of most of the tumor cells, but predominantly in those cells which contained (ii) the fusiform or ovoid, membrane-bound, electron-dense bodies (B). Many of these rounded, dense bodies contained concentric, double-membranous structures, Figs. C and D.