0.1%-Merthiolate solutions were applied to rats with or without sodium selenite. Rat organs were excised under ether anesthesia. Mercury contents in rat tissues were determined by quartz tube combustion gold amalgamation method. Mercury contents were accumulated at about 3-fold in the brain, 143-fold in the kidney, 62-fold in the blood cell, 22-fold in the liver than those of untreated rats respectively, on the 1st day after application of mert iolate for 7 days. On the other hand, the addition of sodium selenite caused a shift in the tissue mercury distribution. Our study showed that simultaneous administration of sodium selenite increased the accumulation of mercury in the brain, but became to decrease it after 9 days, while decreased it in the kidney, but grew to increase it, respectively.