Utricle and horizontal semicircular canal ampulla removed during labyrinthectomy from 11 patients with advanced Meniere's disease were studied under light and electron microscope. In light microscopy the epithelium of both sensory areas appeared fairly normal. Many sensory cells revealed fluid-filled crescents at the nucleus and many cells were extensively vacuolated. Ultrastructurally, a part of the observations were apparently artifacts due to specimen handling; some were normal, age-related findings. Some changes were considered secondary to dilation of the endolymphatic space. True signs of degeneration, seldom seen in these specimens were intraepithelial cysts, necrotic cells, and dark homogeneous masses in the sensory epithelium and dilated nerve fibers in the subepithelial tissue. No general degeneration of the utricular macula or ampullar crista seems to occur in Meniere's disease.