We describe the bony and cartilaginous structures of five fetal skulls of Stenella attenuata (pantropical spotted dolphin) specimens. The specimens represent early fetal life as suggested by the presence of rostral tactile hairs and the beginnings of skin pigmentation. These specimens exhibit the developmental order of ossification of the intramembranous and endochondral elements of the cranium as well as the functional and morphological development of specific cetacean anatomical adaptations. Detailed observations are presented on telescoping, nasal anatomy, and middle ear anatomy. The development of the middle ear ossicles, ectotympanic bone, and median nasal cartilage is of interest because in the adult these structures are morphologically different from those in land mammals. We follow specific cetacean morphological characteristics through fetal development to provide insight into the form and function of the cetacean body plan. Combining these data with fossil evidence, it is possible to overlie ontogenetic patterns and discern evolutionary patterns of the cetacean skull. Anat Rec, 294:1743Rec, 294: -1756Rec, 294: , 2011. V V C 2011 Wiley-Liss, Inc.Key words: cranial development; Stenella attenuata; telescoping; middle ear; CetaceaThe development of the Cetacea skull was studied in embryos (de Burlet, 1913a(de Burlet, , 1913b(de Burlet, , 1914a(de Burlet, , 1914bSchreiber, 1916;Honigmann, 1917;Rauschmann et al., 2006;Thewissen and Heyning, 2007) and fetuses (Schulte, 1916;Ridewood, 1923;Eales, 1950). Cetacean research focused on specific biological systems to understand differences within Mammalia. Comtesse-Weidner (2007), Miller (1923 and Kellogg (1928aKellogg ( , 1928b) studied morphological elements including telescoping. Oelschl-ä ger and Buhl (1985), Klima and van Bree (1990), and Klima (1995 studied nasal anatomy and development. Oelschlä ger (1986, 1990), Solntseva (1990, 2002), and Kinkel et al. (2001 concentrated on hearing reception and sound emission while Mead and Fordyce (2009) focused on general skull anatomy. Although comparative embryological studies on cetaceans were rare, developmental studies were mostly nonexistent. Such studies (e.g., Thewissen et al., 2006, Armfield et al., in press) allow for a deeper understanding of the ontogenetic constraints on the evolution of the cetacean body plan.Habitat changes alter adaptations for specific cetacean body plans. These modifications include those of anatomical function and body plan from land mammals to fully aquatic, air breathing marine mammals. Our study focuses on anatomical structures of five Stenella attenuata (pantropical spotted dolphin) fetuses. Here we describe bony and cartilaginous structures of the