Main and accessory lacrimal tissues from autopsy and biopsy specimens were compared histologically and immunohistologically. Formaldehyde-fixed, paraffin-embedded specimens were studied by light microscopy with hematoxylinand-eosin and PAS staining. Glutaraldehyde-fixed, Epon-embedded specimens were sectioned at 1 micron, stained with alkaline Giemsa, and studied by light microscopy. Specimens fixed in a solution of alcohol and acetic acid were stained by immunofluorescence techniques for lactoferrin, lysozyme, secretory component, and the immunoglobulins IgG, IgA, IgM, IgD, and IgE. The main and the accessory lacrimal tissues were identical histologically and had identical distributions of secretory products and immunoglobulin-containing plasma cells. The finding of myoepithelial cells in 1-micron sections of accessory lacrimal tissue indicates autonomic innervation in that tissue. This finding, in conjunction with the identical immunohistology, indicates a common source for unstimulated and stimulated tears.