The body of free-swiming mature Intoshia variabili (Orthonectida) is covered by a thin cuticle, 0.3 μm thick. The cuticle is formed at the time when the orthonectid embryos develop in the plasmodium. The process of cuticle formation begins just after the first cilia begin to appear at the surface of the ciliated cells. At first, small extensions of the cell membrane appear at the surface of the cell, more or less parallel to the cell surface. As they develop futher, they stand up, and amorphic material begins to appear between them. The extensions then become microvilli and obtain their final shape, with a small subdistal swelling and a narrower distal part. They are situated very regularly on the surface of the cell. After the microvilli have obtained their final form, material between them begins to get its final structure typical of the adult form. During the period when the mature orthonectid begins to leave the plasmodium and emerge from the host, the regular microvilli begin to disappear, and only small irregular extensions are present under the cuticle on the surface of the cell. During the process of cuticle formation a large amount of smooth endoplasmic reticulum develops in the cells, but once the cuticle is formed it gradually disappears.