The non-ciliated bronchiolar epithelial cells (the Clara cells) are found most frequently in the distal conducting airways, but they are found throughout the tracheobronchial tree of different mammalian species. According to recent data, the main functions of the Clara cells can summarized as (1), the secretion of certain components of the extracellular bronchiolar lining layer (2), metabolism and detoxification of xenobiotics and other toxic compound (3) and participation in the renewal process of the bronchiolar epithelium. The main goal of this paper is to collect and discuss some of the general features of Clara cells from a functional-morphological point of view, and their possible role in pathological alterations of the lung especially in the pathogenesis of lung tumours originated from Clara cells.