The metamorphosis of the larva into the adult female Bonellia commences with the conversion of many of the indifferent mesoblast cells into blood corpuscles, and the introduction into the body cavity of a large amount of fluid, which separates the splanchnic and somatic layers of mesoblast. The fluid is believed by Spengel to be sea-water, introduced by two anal pouches, the development of which is described below. The body cavity is lined by a peritoneum, and very soon distinct vessels, formed by folds of the peritoneum, become established. Of these there are three trunks, two lateral and a median in the præ-oral lobe (proboscis), and in the body a ventral trunk above the nerve cord, and an intestinal trunk opening anteriorly into the ventral one. The vessels appear to communicate with the body cavity. In the course of the above changes the two ciliated bands disappear, the hinder one first. The cilia covering the general surface become atrophied, with the exception of those on the ventral side of the præ-oral lobe. The latter structure becomes more prominent; the stellate mesoblast cells, which fill up its interior, become contractile, and it gives rise to the proboscis (fig. 162 C). At the point where the oesophageal protuberance joined the epiblast at a previous stage the mouth becomes established (fig. 162 C, _m_), and though it is formed subsequently to the atrophy of the anterior ciliated band, yet there is evidence that it is potentially situated behind this band. The lumen of the alimentary canal becomes established by the absorption of the remains of the four central cells. The anus is formed on the ventral side of the posterior end of the body, and close to it the pouches already noticed grow out from the hindermost part of the alimentary tract (fig. 162 C, _an.v_). They are at first simple blind pouches, but subsequently open into the body cavity[150]. They become the anal pouches of the adult. There is present when the mouth is first formed a peculiar process of the alimentary tract projecting into the præ-oral lobe, which appears to atrophy shortly afterwards. [150] The fact that these pouches are outgrowths of the alimentary tract appears to preclude the possibility of their being homologous with excretory tubes of the Platyelminthes and Rotifera. After the formation of the mouth, there are formed on the ventral side of and slightly behind it (1) anteriorly a pair of tubes, which appear to be provisional excretory organs and soon disappear (fig. 162 C, _sc_); and (2) behind them a pair of bristles (_s_) which remain in the adult. The formation of the permanent excretory (?) organ (oviduct and uterus) has not been followed out. The ovary appears very early as a differentiation of the epithelium lining the ventral vessel.