This study presents new data on the microanatomy and ultrastructure of Polypterus senegalus nephrons. It was shown that the diameter and ultrastructure of renal corpuscles, a well-developed neck segment, and ultrastructure of two types of epithelial cells of the proximal tubule are ancestral signs of the modern population of P. senegalus associated with habitat conditions in the aquatic environment. The outer diameter of the tubules, the height of the epitheliocytes, the presence of two types of epithelial cells of the intermediate and distal tubules of the corresponding ultrastructure, and a large area of nephrogenic tissue are progressive features of the modern population of P. senegalus, associated with adaptation to air respiration and periodic terrestrial migrations, which were formed at the early stages of evolution of P. senegalus convergently with lungfish and amphibians.