After the investigation on the eye of Incilaria fruhstorieri with light and electron microscopes, the following results were obtained. The eye of Incilaria fruhstorferi comprises cornea, lens, vitreous body, retina, and optic nerve inward from the outside. Cornea is composed of squamous, cuboid, columnar and irregular cells, which appear to be light due to their low electron density. In their cytoplasms, glycogen granules, multivesicular body, and nucleus were observed. Vitreous body, located behind non-cellular transparent lens, is filled with long and short microvilli protruding from the retinal epithelia. Retinal epithelium, the organ to perceive objects, is divided into four parts; microvillar layer pigment layer, nuclear layer, and neutrophils layer, from the apical portion. Microvillar layer consists of the type-I photoreceptor cells and pigmented granule cells. In the apical portion of their cytoplasms, long microvilli (length, $19{\mu}m$) , short microvilli (length, $8{\mu}m$), and rolled microvilli grow thick in the irregular and mixed forms. Photoreceptor cells are classified into type-I and type-II, according to their structures. The type-I cell has the apical portion rising roundly like a fan and the lower part which looks like the helve of a fan. In the cytoplasm of the apical portion, there are clear vesicles, cored vesicles, ovoid mitochondria, and microfilaments, and in the cytoplasm of the lower part, photic vesicles with their diameters about 60nm aggregate densely. The type-II photoreceptor cell, located at the lower end of the type-I cells, has a very large ovoid nucleus 3nd no microvilli. In the cytoplasm of the type-II cell, the photic vesicles with sizes 60nm aggregate more densely than in the cytoplasm of the type-I cell. Pigmented cells are classified into type-A and type-B, according to their structures. The type-A is identified to be a large cell containing round granules (diameter, $0.5{\mu}m$) of very high electron density, while the type-B is identified as a small cell where the irregular granules (diameter, $0.6{\mu}m$) of a little lower electron density amalgamate. Nuclear layer ranges from the bottom of pigment layer to the top of the capsule, and contains three kinds of nuclei (nuclei of the type-II photoreceptor cell, pigmented granule cell, and accessory neuron). The capsules covering the outmost part of the eyeball are composed of collagenous fiber and three longitudinal muscle layers (the thickness of each longitudinal muscle layer, $0.4{\mu}m$) and thick circular muscle layer (thickness, $0.3{\mu}m$). Around the capsules, there is a neurophile layer consisting of neurons and nerve fibers. Each neuron has a relatively large ovoid nucleus for its cytoplasm, and in the karyosome, large lumps of keterochromatin form a wheel nucleus.