Semicircular canal ampulla of the guinea pig was immunohistologically studied on the distribution of immunoglobulins, IgG, IgM and IgA. Only the positive reaction of IgG was recognized under the basement membrane of the cells and the cell itself consisting in the semilunar plane. As the reason of these positive reactions, the characteristic electromicroscopic findings, such as the existence of plenty of finger-like projections in the cytoplasmic space of the cells and the thick fibrous connective tissue locating just beneath the basement membrane of the cells, were suspected.