Langerhans cells are antigen-presenting cells located in epithelia and have a dendritic outline, a convoluted nucleus surrounded by an electron lucent cytoplasm with sparse organelles and occasionally containing the characteristic Birbeck granule; their membrane contains class II molecules of the major histocompatibility complex and a strong membrane reactivity for both ATPase and non-specific esterase. Despite increasing knowledge about mammalian Langerhans cells, only a few studies have examined the possible occurrence of Langerhans-like cells in lower vertebrates. Our group has previously demonstrated the presence of dendritic cells in different epithelial membranes co-expressing a strong membrane ATPase reactivity and class II molecules of the major histocompatibility complex in the frog Rana pipiens. Adding another criterion in the characterization of Langerhans-like cells in amphibians, we now report evidence for the expression of membrane non-specific esterase reactivity in dendritic cells located in the epidermis, nictitant membrane and cornea with topographical and light and electron microscopical characteristics identical to those previously described for dendritic cells positive for ATPase and major histocompatibility complex class II in Rana pipiens. We postulate that, taking all this data together, these dendritic intraepithelial cells constitute the amphibian counterpart of mammalian Langerhans cells.