A comparison, now, with Claus’s figures (’78, Taf. II, Figs. 19-21) will show that, except for the rather unimportant matter of the mucous cells, which he finds regularly and thickly disposed on each side of the nerve (’78, Fig. 21), our only essential difference lies in the matter of sensory cells in the epithelium. His figures show a multitude of spindle-shaped sensory cells whose central ends are continued in processes that bend around into the mass of fibres of the nerve. In his Fig. 20 a relatively small number of nuclei, just one-third as many, are seen attached nearer to the surface, which represent the supporting cells. The plan of structure (as shown in his Fig. 20) is an alternation of (1) supporting cells offering a broad peripheral end to the surface and having the central end continued as a supporting fibre to the gelatinous lamella, and (2) spindle-shaped sensory cells with nuclei at a lower level, which send their peripheral process up between the supporting cells to the surface, while the central process becomes continuous with the nerve fibres, often branching into two processes. In my sections I have not been able to see either a regular alternation of nuclei at different levels, or central processes which unmistakably bend round into the nerve fibres. In every case in which I could trace the central process of a cell clearly it ran to the supporting lamella, and this whether the nucleus of the cell lay near the surface of the nerve or deeper down, as in the somewhat spindle-shaped cell seen on the left of the centre of the nerve in Fig. 47. Of course in many cases the central process could not be traced in a section, and this leaves room for the supposition that such were always the sensory cells. From my inability to demonstrate sensory cells in the nerves of Charybdea, I by no means wish to deny their existence; for that remains to be proved, or disproved, by macerations. At any rate, they cannot be so numerous as has been supposed. The position of the nuclei shows that. The epithelium of the nerve is said by Claus to be ciliated. It has been suggested by Schewiakoff that probably in such cases the sensory cells bear one long cilium, while the supporting cells have many smaller cilia. Unfortunately, I made no observations upon the ciliation of the nervous structures of the living animal, and the traces of cilia that are shown in preparations of preserved material are a poor basis to speculate much on. Claus considers the sensory cells of the epithelium of the nerve a special seat of tactile sensation.