The ultrastructural and immunohistochemical studies were made on the labial salivary glands in patients with Sjögren’s syndrome, and peculiar histopathologic findings were reported, As the results of present investigation a hypothesis is put forward that the epithelial cells of the intercalated ducts represent the target cells for the infiltrating lymphoid cells. The hyaline-like substance in and around altered ducts and epimyoeplthelial islands may contain antigen-antibody complex in part.