The high-resolution 29Si and 27A1-NMR spectra and ESR spectra for five allophanes (Si02/A1203=1.19, 1.22, 1.75, 1.77 and 1.90) are reported, together with the spectra for two imogolites (Si02 / A1203 = 0.96 and 1.0) and a halloysite (Si02 / A1203 = 2.0).It is apparently seen that 29Si-NMR spectra for allophanes vary depending on Si02/A1203 ratios, in dicating structural variations of allophanes with the change of the Si02/A1203 ratios. Allophanes with Si02/A1203 molar ratios close to 1.0 show a broad absorption at -79 ppm with a second, minor resonance around 90 ppm in the 29Si-NMR spectra; this suggests that orthosilicate is a main compo nent of allophanes with lower Si02/A1203 ratios. On the other hand, allophanes with higher Si02/A1203 ratios show complicated 29Si-NMR spectra with several peaks between 79 and 97 ppm; these spectra indicate that these allophanes contain Si atoms in the orthosilicate structure as well as several different states of polymerized silicates with various Si-O-Si angles and Si-O bond strengths. Further, it is in dicated that the relative abundances of polymerized silicates to orthosilicate tend to increase with the in crease of the Si02/A12O3 ratio of allophane samples up to 1.75 and decrease at higher ratios. 27Al-NMR spectra for four allophanes studied show the resonance mainly at the chemical shift of 2.9-4.1 ppm, in dicative of six-coordinated Al.