The structure and organization of paired lymphoid tissue in the nasal mucosa, situated in the transitional zone on both sides of the septal opening of the pharyngeal duct, of conventionally-housed rats was examined by light microscopy and scanning and transmission electron microscopy. Each lymphoid structure consisted of follicles containing T- and B-cell areas, and was covered with specialized epithelium. This epithelium consisted of cuboidal ciliated cells with oval nuclei parallel to the basal lamina. Goblet cells were sparse. Occasionally, islands of microvilli-bearing cells (so called membraneous or M cells) covered the lymphoid structures. M Cells were also found as single cells among the ciliated cells. The morphological characteristics and the particular localization justify the conclusion that the nasal lymphoid tissue described belongs to the mucosa-associated lymphoid tissue. It is therefore suggested that this nasal structure be designated nasal lymphoid tissue.