Harderian glands from male and female Octodon degus were examined by light and transmission electron microscopy. Two types of secretory units, designated as type I and type II, were observed. Type I secretory units comprise three types of epithelial cells: Cells packed with numerous lipid droplets (Type a), cells with few lipid droplets (Type b), and cells with numerous mitochondria and a very well developed Golgi complex (Type c). Type II secretory units were found exclusively in female Octodon degus and comprised a type of secretory cells which contained numerous basophilic granules in their apical cytoplasm. In addition, in female Octodon degus, clusters of lymphocyte-like cells and plasmatic cells were also observed. The vascularization of the gland appeared very well developed. The most unique feature of the blood supply was the existence of large sinusoidal vessels extremely variable in shape. In the medullar region, the sinsoidal wall adapts its contour to that of the tubuloalveolar surface. Unmyelinated and myelinated nerve fibers were found in the connective stroma of the gland.