Malpighian tubules proper are connected to the gut by ducts called trunks, the organization of which is described at ultrastructural level in the nymphs of various mayfly species, namely Ecdyonurus venosus (Heptageniidae), Ephemerella ignita (Ephemerellidae), Choroterpes picteti (Leptophlebiidae), and Caenis luctuosa (Caenidae). Trunks are luminal tubes varying in arrangement, number, shape, and length. The main cell type of the trunk wall is represented by cells that are bordered by a thin cuticle along their luminal side (type-A cells). Whereas these cells are exclusive in the long trunks (such as those of C. picteti and C. luctuosa), in the shorter ones (such as those of E. venosus and Ephemerella ignita) cells with a microvillous luminal border (type-B cells) are also encountered. These cells are located close to the entrance of the collecting duct of the Malpighian tubules proper, and their long microvilli form a dense filamentous mesh filling up the lumen. Both cell types exhibit fine structural features that are characteristics of ion-transporting epithelia. Ultrastructural investigations show that trunks are not a simple conducting system but are involved in the regulation of the ionic composition of the primary urine for producing a fluid hypo-osmotic with respect to the hemolymph.