Langerhans cells have been described in epidermis and other stratified epithelia of mammals. In other vertebrates equivalent cells have not been found. Amphibians show skin graft rejection, so it is possible that these animals have epidermal cells homologous to Langerhans cells. In this work we demonstrate the existence of ATPase-positive dendritic cells in frog epidermis that are similar ultrastructurally to mammalian Langerhans cells, except for the absence of Birbeck granules.