The zygoptera larvae have tracheal gills. Both outer and inner epicuticles of damselfly larvae (Zygoptera) are pierced by pores of about 200...250 A thickness. The pores are distributed at a distance of about 500...600 A apart. Their endings are noticed upto the lower portion of exocuticle. The endocuticle is a big area in which the respiratory epithelium have flat apical and basal sides, plasma membrane is not folded. Glycogen granules are distributed in the cytoplasm and a few mitochondria are noticed. The tracheal brances and the cytoplasm of the respiratory epithelium come in contact with the epicuticle. The distribution of tracheoles, with surplus of tracheoles in a surface outside the hypodermis are close to the sub-cuticular area is found. The gills of Zygoptera appear to be merely respiratory organs having respiratory epithelium and the ions and water are resorbed from the modified rectal epithelium.