Meanders of systematics of Microsporidia. Taxonomical questions of Microsporidia, its systematic position and evolutionary relationship with other Eukaryota are discussed. Utilizations of modern methods of investigations of microsporidians cause new taxonomical troubles. At the present time it is difficult to create a clear hypothesis concerning the phylogeny and evolution of Microsporidia. Most likely they are representatives of a new kingdom of Eukaryota. Existing problems will not be dissolved until new detailed data concerning the new and common species are obtained.