We examined the ultrastructure of the cochlear aqueduct using transmission and scanning electron microscope. The inner space of the cochlear aqueduct was occupied with a loose reticular connective tissue, composed of fibroblasts and collagen fibers. At the opening of cochlear aqueduct adjaceut to the subarachnoidal space, dura mater and arachnoidal tissues were lining on the bony wall of the cochlear aqueduct. At the opposite end, loose reticular connective tissues were undercoated one forth of the round window membrane, and opened into the perilymphatic space. No epithelial barrier was existed at the opening adjacent to perilymphatic space.