48 eyes of 24 patients with dry eye syndrome and 22 eyes of 11 normal subjects (control group) were examined with the technique of impression cytology. The aim of this paper was to describe changes in the cells conjunctival epithelium in dry eyes and to evaluate relationships between cytological alternations and the clinical severity of the disease. For clinical evaluation we performed medical history, slit lamp examination, rose bengal staining, break-up time, Shirmer I test. In the specimens from dry eyes we observed morphological changes of the epithelial cells, different nuclear alterations, decrease of the goblet cells density. The degree of cytological changes was related to severity of dry eye syndrome. The impression cytology is a noninvasive, simple method, providing valuable information for diagnosis and therapeutic control of dry eye disorders.