Maximum efficiency of removal of inhaled ammonia by respiratory mucous in three species of mammals 'has been determinedi by noting the increase above normal in plasma ammonia and urea nitrogen after exposing the blood i n vivo and i n vitro to highly ammoniated air. Guano bats, Tadarida brasiliensis, filtered 97.1% of the ammonia present in an inhaled mixture of 1130 PPM (parts per million ammonia). These bats further filtered 73.4% of a 4420 PPM in air mixture, 72.6% at 5040 PPM and 53.9% at 7200 PPM. For little brown bats, Myotis Zucifugus, filtering efficiencies of 84.5% at 1330 PPM and 77.5% at 3010 PPM were found. Mice, Mus musculus, were found to filter 76.9% at 870 PPM. Efficiency of respiratory ammonia atration relates directly to tolerance to inhaled ammonia in these mammals.