The goal of the present study is to investigate the precise variation of tubulin substances in the cytoplasm of oviductal ciliated cells and the morphological changes in cytoplasmic organelles of ciliated cells for ciliogenesis by estrous cycles. The animals used in this study were female rat (Sprague Dawley strain), weighing approximately 200 gm. The ampulla oviducts of these animals (at each of estrous cycle) were rapidly excised. At each stage of estrous cycle, the tissues were used for immunocytochemical study and other were used for electron microscopical study. All specimens were observed by the light and electron microscope. The results obtained are as follows: 1. In the ciliated cells at proestrus, Golgi complex showed $5{sim}7$ stacked cisternae with numerous saccules and vacuoles. Large amount of fibrous granules were located near the Golgi complex. But at metestrus and diestrus, few fibrous granules were seen. 2. A moderate number of rough endoplasmic reticulum and polyribosomes were scattered in the cytoplasm of ciliated cells at proestrus, but were decrease in number at metestrus and diestrus. 3. At proestrus and estrus, there were a large amount of vesicles in the apical cytoplasm of ciliated cells. 4. Numerous mitochondria were located in the apical cytoplasm at proestrus and estrus, but only a few at metestrus and diestrus. 5. At proestrus and estrus, tubulin substances showed strong reactions in the cytoplasm but weak reactions at metestrus and diestrus. It is suggested consequently that the ciliated cells of the rat oviducts showed no morphological changes of cilia but the ultrastructural organelles of the cells were changed in its shape and location during the entire estrous cycle.