Tentacles are the main food-gathering organs of bryozoans. The most typical design is a hollow tube, covered with ten columns of epithelial cells on the outside, and a coelothelium on the inside. Nerves follow the basal lamina, going between the bases of some epidermal cells. The tentacle musculature includes two bundles formed by myoepithelial cells of the coelothelium. The tentacles of freshwater (phylactolaemate) bryozoans, however, differ somewhat in structure from those of marine bryozoans. Here we describe the tentacles of three species of phylactolaemates, comparing them to those of marine bryozoans (gymnolaemates and stenolaemates). Phylactolaemate tentacles are larger than those of other bryozoans, with a wider coelom. The composition of the frontal cell row and the number of frontal nerves is variable in freshwater bryozoans, but always constant in Gymnolaemata and Stenolaemata. Abfrontal cells form a continuous row in Phylactolaemata, but an intermittent one in marine groups. Phylactolaemata appear