In the swimming phase of the larvae of the ascidian, Halocynthia roretzi, changes in the activity of acid phosphatase (AcP-ase) were studied cytochemically with respect to the appearance of metamorphosing potencies. The AcP-ase activity in the larvae before and soon after hatching is weakly visible only in and around the nuclei of the epithelial, muscular and notochordal cells. 6 hr after hatching the enzyme activity begins t o appear weakly in the microblasts around the proximal end of the notochordal sheath, whereas the activities which were found in the previous stages disappear. In the larvae which passed for 12 hr after hatching, the activity of AcP-ase is distinctly shown in the microblasts and also in the other 2 mesodermal cells, meso- and macro- blasts. The microblasts of this stage are closely attached to the notochordal sheath at the proximal end. At the same time, many large granules which appear similar to lysosomes are found in the microblast by an electron microscopy. The 6th hour's larvae after hatching can be induced slowly to resorb its tail by the treatment with a nile blue solution, but the time which it takes for tail resorption is gradually shortened depending on the age of the larva up until 12 hr after hatching. From these results, i t was concluded that the appearance of the AcP-ase activity in the microblasts was parallel with the appearance of the potency of metamorphosis of the larvae after hatching. Possible roles of the microblasts at onset of meta- morphosis would seem to play a role in the rupture of the notochordal sheath and in the succeeding regression of the tail tissues.