Based on the evidence produced in this investigation it is apparent that what has been termed “Epithelial Rests of Malassez” are groups of epithelial cells surrounded by an outer argyrophilic limiting membrane. Further it is evident that the cells bear a strong resemblance to the epithelial cells seen in the basal layers of epidermis and the oral mucous membranes and have little or nothing in common With secretory cells. Based on the ultrastructural morphology and histochemical evidence, “resting epithelial cells” seem to be an appropriate description of these cell groups. Presumably, however, the cells contain all the necessary components to meet whatever functional demands may be placed upon them through environmental alte