In early stages of fetal development (36th day, 3rd turn) the thickening of the epithelium at the basal side of the cochlear duct forms two ridges. Later in fetal development the laterally situated lesser epithelial ridge forms the major part of the organ of Corti, whereas the medially situated greater epithelial ridge contributes only a small part to this organ. The medial part of the greater ridge consists of the columnar inner supporting cells, which bear a border of closely packed microvilli at their upper surface. Up to the time of the opening of the internal spiral sulcus in the 48th day of fetal development, there is a close spacial relationship between microvilli and filaments of the tectorial membrane. We conclude that the inner supporting cells contribute to the formation of the tectorial membrane. However, thus far we cannot entirely exclude a different possibility, that the inner supporting cells absorb material of the tectorial membrane. During the opening of the sulcus spiralis internus the inner supporting cells become considerably smaller, some of them undergo complete destruction by cytolysis, with pyknosis and karyorrhexis.