The excretory and osmoregulatory system ofHalobiotus crispaeconsists of two lateral and one smaller dorsal Malpighian tubules, which empty into the digestive tract in the transition zone of the midgut and rectum. The tubules are identical at the ultrastructural level, and consist of an initial segment with three large cells, a thin transitional distal part lacking a nucleus, and a proximal part with 9–12 nuclei. The initial segment possesses deep basal infoldings and interdigitating, finger‐shaped processes of the plasma membrane, large mitochondria and giant nuclei. The distal part is a short section which supports the initial segment. Cellular offshoots from the succeeding proximal part constitute the distal part. The distal and proximal parts contain intercellular canals with concretions of variable size. The exit of the proximal part into the digestive tract is characterized by the presence of microvilli. Correlated with the different stages in the cyclomorphosis ofH. crispae, we observed size variation of the Malpighian tubules; thus, pseudosimplex stages have the largest tubules. We present suggestions concerning the physiology of the tubules and compare the Malpighian tubules of Tardigrada with the Malpighian papillae of Prot