The granules which are so readily demonstrable in mycobacteria were interpreted by Robert Koch (1884) as spores.4 More recently they have been interpreted, with minor variations, as reserve particles, fat droplets, degeneration products, reproductive (Much) granules, conidia, gonidia, "sporide," and nuclei. The literature has been well reviewed among others by Wessel (1942), Knaysi (1929), and Knaysi, Hillier, and Fabricant (1950). The present work demonstrates that these granules are loci of enzymatic oxidative-reductive activities, contain phospholipid, and give in high dilutions of Janus green B the succession of colors characteristic for the staining of mitochondria. The granules have smooth spheroidal to ellipsoidal contours and, except when deformed by adjacent structures, have surfaces of minimal areas. When the granules have been volatilized by intense electronic bombardment, definite limiting surface membranes remain. The essential attributes of these granules are characteristic of the mitochondria of the cells of higher animals and plants. METHODS 1 This research has been aided by a grant from the Damon Runyon Fund through the American Cancer Society as recommended by the Committee on Growth of the National Research Council. The substance of this paper was communicated to the annual meeting of the Histochemical Society in