The ultrastructure of the excretory‐secretory system ofToxocara canisinfective larvae is described. The system is composed of a single uninucleate cell forming two elongate columns that extend throughout the length of the worm up to the anterior portion of the intestine. The cytoplasm shows an abundant endoplasmic reticulum and an extensive Golgi complex from which many vesicles of variable density originate. The material of the vesicles is discharged into the lumen of an intracellular duct crossing the two columns of the gland cell. These ducts appear as sinuous canals surrounded by a series of small, interconnected cavities. The excretory ducts join by means of transversal canals which, in turn, flow into a common duct opening outside through an excretory pore.