AbstractThe existence of collar cells lining the stomach gastrodermis in free‐livingPolypodium hydriformeand their ultrastructure are described. The collar cells are provided with a collar consisting of 9–10 microvilli which encircles a central flagellum and forms a flagellar pit. At the bottom of the pit around the basal part of the flagellum there is fine crystalline material which extends also in the spaces between the microvilli and keeps them straight. The flagellum has a typical axoneme (9+2), its basal body is located below the apical surface of the collar cell and continues into a striated rootlet. An accessory centriole is situated close to the upper part of the rootlet. The cell nucleus is located in the basal part of the cell. Prominent mitochondria with tubular cristae, Golgi cisternae and fragments of rough endoplasmic reticulum are situated mostly in the basal part of the cytoplasm. Discoidal vesicles are abundant in the apical cytoplasm. The collar cells are connected to each other by septate junctions and interdigitations. The ultrastructure of collar cells described here is discussed in comparison to that of other Cnidarians and in connection with the problem ofPolypodium'ssystematic posit