Öz The araoeboid cells are observed between tlıe tunica propria and the lamina of tbe ovariolar sheath in the late last instar larvae of ipsilon. These cells derive from the epitheîial cells in the same place in the early last instar. In their cytoplasnı, numerous ribosomes, rough endop- lasmic reticulum and granules exist. This structure indicates a synthetic activity. The cytoplas- mic extensions, lysosonıal bodies and pinocytic vesicles show the properties of phagocytosis of these cells.