The present paper deals with the results of the comparative morphology on the urohyal bones on the right-eye flounders, pleuronectidae fishes in Korean waters. The results obtained are as follows : 1. The position of the tip of sciatic part is quite different depending on the genera and species of the fishes. The sciatic part of the genera, Platichthys and Cleisthenes, is very short extending to the middle portion of the main part. In the fishes of Eopsetta and Tanakius, it is also very short extending to the anterior 1/3 of the distance from the tip of main part. The fishes of Verasper and Dexistes have a short sciatic part which extends toward the posterior 1/4 of the distance from the tip of main part. The fishes Of Limanda, Clidoderma, Glyptecephalus and Microstomus have a long sciatic part which extends as long as the main part. However, those of Kareius and Pleuronichthys have a very long sciatic part extending twice long as the main part. The tip of sciatic part of the fishes belonging to Eopsetta, Verasper, Limanda, Platichthys, Tanakius and Glyptocephalus is a truncate form. It is pointed upward in the fishes of Kareius, Pleuronichthys, Clidoderma and Microstomus, but pointed forward in Cleisthenes and Dexistes. 2. The size and form of the cardiac apophysis vary with the developmental grades of the urohyal bone. The fishes of Eopsetta, Verasper, Platichthys, Tanakius, Kareius and Dexistes possess relatively large apophyses and those of Pleuronichthys and Clidoderma have small apophyses. Intermediate size of the apophysis is found in the fishes of Limanda, Microstomus and Cleisthenes. A long and barlike apophysis is found in Glyptocephalus. Three kinds of the cardiac. apophysis are found in the fishes examined, i. e., lateral wing in Eopsette, Verasper, Limanda, Platichthys, Tanakius, Glyptocephalus, Kareius, Pleuronichthys and Clidoderma, pointed forward in Microstomus and Cleisthenes, and truncate with a well-developed inner ridge type in Dexistes. 3. The angle of the main part and sciatic part varies from 30 to 60 degrees in the fishes studied except for the fishes of Pleuronichthys, Clidoderma and Microstomus which show a semi-elliptical form.