The ultrastructural and enzyme cytochemical features of two follicular ameloblastomas were investigated. The peripherial cells of the follicular areas in both lesions had several types of tall columnar cells which were highly polarized and showed varying degrees of cellular differentiation. These polarized cells had their nuclei situated away from the basal lamina, and often contained dilated strands of endoplasmic reticulum in the subnuclear cytoplasm. Some of these cells also contained dense-cored secretory granules, condensing granules and coated vesicles in the cytoplasm adjacent to the basal plasma membrane. These cells bore a striking resemblance to pre-ameloblasts and early secretory ameloblasts. Alkaline phosphatase and ATPase cytochemistry supported these morphologic observations. Interestingly, the central cells of the follicular areas were consistently negative for alkaline phosphatase activity as were the peripheral cells, while both cell types had ATPase activity demonstrable at their cell surface.