A detailed ultrastructural analysis of liver cells in a comparative morphological series of animals from various classes has provided insight into how liver structure was perfected in the course of evolution. Specific features of the adaptive responses acquired by hepatocytes in different animal classes for maximizing their many functions in the framework of the existing organ structure are identified. It is shown that the adaptations found in lower animals also normally occur in more highly organized animals, and that the same adaptations developed by hepatocytes during phylogeny are used in responding to various influences exerted upon the organism.Key Words: hepatocyte; ultrastructure; adaptations; phylogeny Perusal of the relatively large body of published ultrastructural data on liver cells of fish, amphibians, reptiles, birds, and mammals [16][17][18][19][20][21][22][23][24][25][26][27] shows that although liver cells in animals of different classes share a common set of organelles, these cells vary in structure both between and within classes. However, the specific features of their fine structure have rarely been discussed.Drawing on the reported evidence and on our own numerous findings from studies of liver cells in various animal classes, we propose here to analyze comparative ultrastructural features of liver cells with particular reference to the adaptations these cells have developed. The basic elements we have taken for comparison are the hepatocyte (HC), bile capillary, sinusoidal cell, and sinusoid, i.e., the elements which, by combining in different ways in the livers of animals Laboratory of Evolutionary Histology, A. N. Severtsov Institute of Evolutionary Animal Morphology and Ecology, Russian Academy of Sciences, Moscow from different classes, make up this complex multifunctional organ. Analysis of fiver cell ultrastructure in a comparative morphological series of animals may be expected to shed light on how the structure of such a complex and perfect organ as the mammalian fiver was refined and improved in the course of phylogeny and to identify the attributes with which liver cells of different animals have been endowed for maximizing their many functions in the framework of the organ structure existing in particular animals.Livers