SYNOPSIS.Food vacuole‐freeP. multimicronucleatumandT. pyriformisreadily ingest non‐nutritive Dow polystyrene latex particles (PLP) and form vacuoles containing PLP at a rate comparable to the formation of vacuoles containing bacteria. The particles aggregate within the vacuoles and are egested as balls of the size of the vacuoles. PLP containing vacuoles rapidly acquire acid phosphatase activity, which is demonstrated by histochemical (alpha‐naphthyl phosphatehexazonium salt or lead phosphate) methods as a peripheric staining. The total activity of the cell does not significantly change as a consequence of PLP uptake as suggested by the histochemical preparations and confirmed inT. pyriformisby measuring the splitting of p‐nitrophenyl phosphate at pH 5. Accordingly, no selection between nutritive and non‐nutritive particles could be revealed. The vacuole formation is induced by the mechanical action of the particles. The appearance of acid phosphatase activity in the vacuole seems to be dependent on the vacuole formation and not on its content. This early appearance of activity is due to a redistribution of the preexistent