The different types of tapetum found in the spermatophyta are described, along with associated characters. The characters (taken singly, pairwise, or in multiple combinations) are (i) tapetum types; (ii) cell walls, tapetum types, and loculus; (iii) tapetal cells individually, tapetum types, and loculus; (iv) number of pollen grains enveloped by tapetal cells and type of pollen dispersing unit; (v) cell types and tapetum types; (vi) number of nuclei per cell and tapetum type; (vii) cycles of hyperactivity; (viii) exine formation; (ix) orbicles; (x) peritapetal membrane; (xi) plastid differentiation; (xii) stage of pollen development in which tapetal cells degenerate and type of pollen coat; (xiii) storage vacuoles; (xiv) sporophytic proteins; and (xv) devices of tapetal origin responsible for compound pollen formation and pollination. Examples are given and an analytical key of structural and functional diversity is provided as a helpful approach to the study of the tapetum. Key words: tapetum types, activities, pollen dispersing units.