The lipid-secreting cells of the Harderian gland of the Syrian hamster were studied using light, transmission, and scanning electron microscopy. Three morphologically different secretory cell types are identified in the gland: type I and II cells of the male gland and, distinct from either, the female gland cell. In all secretory cell types, lipid droplets in the cytoplasm were surrounded by unit membranes. Ultrastructural evidence of the involvement of the Golgi apparatus in the formation of the secretory vacuoles was obtained. The process of secretion involved the fusion of the boundary unit membrane of the vacuole with the plasma membrane and the release of the vacuolar content alone into the lumen. No evidence of holocrine processes was observed in this study. In addition to lipids, vacuoles contained materials whose solubility properties clearly differed from those of lipids. There appear to be variations in the ultrastructural characteristics of the vacuole content of the different types of secretory cell.