In the limbus of human foetus at term the following anatomic data can be pointed out: (1) the fibrils constituting Huscke’s teeth seem to continue into those of the tectorial membrane over the limbus; (2) between the limbus and the tectorial membrane there is a formation, planum limbi, constituted by the cytoplasm of the most superficial interdental cells separated by the above-mentioned fibrils. An important function in the metabolism of the endolymph may be attributed to the planum limbi.