The turbulent structure of the lake breeze penetration and subsequent development of the thermal internal boundary layer (TIBL) was observed using a kytoon-mounted ultrasonic anemometer-thermometer. The lake breeze penetrated with an upward rolling motion associated with the upward flow near the lake breeze front. After the lake breeze front passed, the behaviors of the velocity and temperature at the top of the lake breeze layer were similar to those found in convective boundary layers (CBL). Comparing %I@, 3 %.lW* and a,,,/~ * between the present observation of TIBL development after the passage of the lake breeze front and CBL data from the literature, the uJBiB* values showed reasonable agreement; however, uJw* and c,Jw* had smaller values in the TIBL than in the CBL at higher altitudes. This is due to the differences in the mean velocity profiles. While the CBL has a uniform velocity profile, the TIBL has a peak at lower elevation due to the lake breeze penetration; the velocity then decreases with height.