Some decapod crustaceans have tooth-like white denticles that exist only on the pinching side of claws. We revealed the denticle microstructure in the coconut crab, Birgus latro, using optical and scanning electron microscopy (SEM), energy dispersive X-ray spectroscopy (EDS), and a focused ion beam (FIB)-SEM. Three-dimensional analysis and fracture surface observation were performed in order to clarify the microstructural differences in two mineralized layers—the exocuticle and the endocuticle. The denticles consist of a columnar structure normal to the surface and are covered with a very thin epicuticle and an exocuticle with a twisted plywood pattern structure. Due to abrasion, the exocuticle layer was lost in the wide area above the large denticles; conversely, these layers remained on the surface of the relatively small denticles and on the base of the denticle. The results showed that the mineralized exoskeleton of the crab’s claw is classified into three structures: a twisted plywood pattern structure stacked parallel to the surface for the exocuticle, a porous structure with many regularly arranged pores vertical to the surface for the endocuticle, and a columnar structure vertical to the surface for the denticle.