In turtle urinary bladder H+- and HCO-3 secreting cells, thought to be equipped with either a serosal SITS-sensitive or a luminal anion exchanger, were identified by their Br- uptake using electron microprobe analysis. Under all experimental conditions carbonic-anhydrase-rich (CA) cells exhibited a large variation in Cl– or anion (sum of Cl– and Br-) concentrations, ranging between 2 and 55 mmol/kg wet weight (w.w.). From their location within the epithelium and their Br– uptake characteristics, CA cells could be divided into three subpopulations: (1) Surface CA cells with a high anion concentration (Σ[C1- + Br-] ≧ 20 mmol/kg w.w.) were regarded as H+-secreting cells since the high serosal Br– uptake within 7 min was similar to that expected from current models of H+ secretion, and could be reduced by serosal SITS or a luminal pH of 4.5. (2) Surface CA cells with a low anion concentration and low serosal, but substantial luminal, Br– uptake were considered to be HCO-3-secreting cells. (3) CA cells without visible contact with the luminal surface and an intermediate Br– uptake seem to represent surface CA cell precursors. The SITS inhibitable serosal Br– uptake into granular and basal cells indicates the presence of a serosal anion exchanger, possibly involved in acid-base regulation of these cells.