The epithelial cells of human tympanic membrane are observed using scanning electron microscopy. The epithelial cells are collected by a double-sticked sero-tape attached on tip of a teeth stick from human tympanic membrane, which seems a normal appearance. The epithelial cells have a various surface structure under scanning electron microscopy. They can, generally, classify according to their surface structure following a five types: 1. Surface with papillomateus projections, which are cylindrical or tongue-like shape. 2. Surface with plica or falte like structure. 3. Surface with a slightly convex protrusion. 4. Surface with small hemispherical projections and 5. almost smooth surface. Those findings are briefly discussed.