Detailed electron microscopic study of Paradermamoeba levis Smirnov et Goodkov 1994 (phylum Amoebozoa, class Discosea, subclass Longamoebia, order Dermamoebida, family Dermamoebidae) based on numerous fixations and studies of a large numbers of cells provided the first comprehensive description of the ultrastructure of this species. It was found that this species possesses cytoplasmic microtubule-organising centres (MTOCs) associated with dictyosomes of the Golgi complex. This finding makes very probable our earlier suggestion that presence of cytoplasmic MTOCs is a synapomorphy of the phylogenetic lineages forming the subclass Longamoebia. So-called “supernumerary nucleus” of P. levis noted in the initial description was found to be not an individual structure but an outgrow on the cell nucleus containing its own nucleolus. An enigmatic trichocyst-like bodies were noted in several strains, originating from different geographic locations. This proves that these bodies are integral part of the cell structure,