The fine structure of the tail skin oflarval Neoceratodusforsteri, between stages 40 and 50 (Kemp, 1982), is described and where applicable specific cellular components are compared and contrasted with comparable ones in the skin of adult dipnoans, teleosts and larval and adult amphibians.
The epidermis of the early developing tail, within the range studied, differentiates a variety of different cell types. Surface epithelial lucent and vacuolated lucent cells and basal cells are distinguished, and goblet (mucous) cells, Merkel cells and macrophages appear in the epidermis towards the end of the series.
Below a poorly developed collagenous basement lamella, immature melanophores with premelanosomes are present, and likewise there are non–myelinated nerves, some striated muscle fibres, capillaries and mesenchymal fibroblasts.
The tail epidermis is innervated by naked neurites from the beginning of the series, and the earliest recognizable Merkel cell is in synaptic association with neurites.