A criticism to Sisido's explanation (This Jour., 1930, 6, Abst. 43) on the fine structure of the fibre.1. Spiral structure. It has shown that K. Sisido neglected the angle of splitting ignoring the author's data especially Fig. 1 in the previous paper (This Jour., 1930, 6, 206; Abst. 38). The author believes his theory to be most appropriate at the present2. Bead-like swelling. K. Sisido has believed that a special skin on the cellulose fibre under the middle-lamella causes the bead-like swelling. This special skin theory can not explain what Fig. 2 and 3 in the previous paper (loc. cit.) show, the theory being the same in its idea with Ludtke's one to which he opposed!