This study is concerned with functional organization of some of the blood pathways in the gill filament of the flounder,Platichthys flesusL. The existence of two independent vascular pathways has been confirmed. The blood from the efferent filament artery (EFA) enters the central venous sinus (CVS) through very small blood vessels which are characterized by the presence of sphincter‐like structures. The existence of an independent chamber of the CVS mainly full of white blood cells provides evidence of an independent lymphatic system connected to the CVS. Gill rays support the afferent side of a gill filament whereas plasma and an extensive network of nutritive blood vessels in the CVS supports the efferent par