In considering the relations between the modes of development of the urinogenital organs of the bird and of the Selachians, the first important point to notice is, that whereas in the Selachians the segmental duct of the kidneys is first developed and subsequently becomes split into the Müllerian and Wolffian ducts; in the bird these two ducts develop independently. This difference in development would be accurately described by saying that in birds the segmental duct of the kidneys develops as in Selachians, but that the Müllerian duct develops independently of it. Since in Selachians the Wolffian duct is equivalent to the segmental duct of the kidneys with the Müllerian removed from it, when in birds the Müllerian duct develops independently of the segmental kidney duct, the latter becomes the same as the Wolffian duct. The second mode of stating the difference in development in the two cases represents the embryological facts of the bird far better than the other method. It explains why the Wolffian duct appears earlier than the Müllerian and not at the same time, as one might expect according to the other way of stating the case. If the Wolffian duct is equivalent to the segmental duct of Selachians, it must necessarily be the first duct to develop; and not improbably the development of the Müllerian duct would in birds be expected to occur at the time corresponding to that at which the primitive duct in Selachians became split into two ducts. It probably also explains the similarity in the mode of development of the Wolffian duct in birds and the primitive duct of the kidneys in Selachians. This way of stating the case is also in accordance with theoretical conclusions. As the egg-bearing function of the Müllerian duct became more and more confirmed we might expect that the adult condition would impress itself more and more upon the embryonic development, till finally the Müllerian duct ceased to be at any period connected with the kidneys, and the history of its origin ceased to be traceable in its development. This seems to have actually occurred in the higher vertebrates, so that the only persisting connection between the Müllerian duct and the urinary system is the brief but important junction of the two at their lower ends on the sixth or seventh day. This junction justly surprised Waldeyer (_Eierstock u. Ei_, p. 129), but receives a complete and satisfactory explanation on the hypothesis given above. The original development of the segmental tubes is in the bird solely retained in the tubules of the Wolffian body arising independently of the Wolffian duct, and I have hitherto failed to find that there is a distinct division of the Wolffian bodies into segments corresponding with the vertebral segments.