A recent investigation has suggested that the chief cells of the endolymphatic sac produce an endogenous inhibitor of sodium resorption in the kidneys, tentatively named saccin. In the current study, the ultrastructure of the endolymphatic sac and in particular the chief cells are described to demonstrate that this organ fulfils the morphological criteria of a potential endocrine gland. Accordingly, the chief cells are shown to exhibit all the organelles and characteristics of cells that simultaneously synthesize, secrete, absorb and digest proteins.