Form, distribution and structure of liver lymphatics were studied in pig, calf, kid, dog, rabbit and human using both light and electron microscopes. The relation of the lymphatics to both blood vessel and connective tissue was the same throughout the material. The lymphatic capillaries were supported by a lattice of the coarse bundles, composed of collagenous fibers. The endothelial cells of the lymphatic capillaries lying in the meshes of the lattice showed a marked change in the volume and a phagocytotic activity. The results were discussed in relation to the function.