Ultrastructural differentiation of cardiac muscle cells in the bilateral atria and ventricles of the cat at 1, 16, 25 and 40 days and 6 months after birth was studied by morphometry on electron micrographs. At the newborn stage, no T-tubule was found in the ventricular muscle cells, but specific granules were already noted in the atrial myocytes. The cell diameter of the ventricular myocardium was greater than that of the atrium at this stage. The T-tubule was first recognized in the ventricular muscle cells at day 16, at which stage the area occupied by the mitochondria and glycogen in the atrial muscle cells was definitely found to differ from that in the ventricular muscle cells. Thereafter, the differences in the ultrastructure between the atria and ventricles became more remarkable, particularly in the cell diameter and in the mitochondrial area. The cat cardiac muscle cells are characterized by numerous lipid droplets within the cytoplasm in contrast to those of the rat and the guinea pig.