The morphology and fine structure of female Intoshia variabili, new combination for Rhopalura variabiliAlexandrov & Sljusarev, 1992, were studied with transmission electron microscopy. The body surface is covered with a 3‐layered cuticula, under which is a layer of ciliated + non‐ciliated cells arranged in alternating rings around the body. Ciliated cells have lateral extensions that intercalate with the non‐ciliated cells. The kinetosome of each cilium has two longitudinally oriented cross‐striated rootlets. The outer surface of the ciliated cells is covered with small tubercles, and the cytoplasm of these cells contains granules, vacuoles, mitochondria, fibrillar structures and lamellary bodies. A band of dense fibrils passes through the upper part of each ring of cells, going from one cell junction to another, encircling the entire body. Between the layer of ciliated + non–ciliated cells and the oocytes, elongated contractile cells from 4–5 longitudinal columns and 1 ring, the latter at the level of ciliated rings 7–9. The contractile cells contain thick and thin longitudinally oriented fibrils. The oocytes contain a large nucleus, numerous mitochondria, electron–dense granules and 1–2 spherical structures. An anteriorly situated, ciliated goblet–like receptor, not described for any other orthonectids, consists of three closely apposed cells, the upper part of which contains densely packed cilia. The genital pore opens through a non–ciliated cell and is surrounded by several cells with granules. 1994 The Royal Swedish Academy of Sciences