The concept of dissipation structures (Bigarella. 1914) refers to processes result introducing morphological, structural and textural modifications imposed to coastal sandy deposits, dunes and beach ridges, during Quaternary global changes. Several structures had been associated to the concept of dissipation structures. although fine textured lenticular contorted structures seems predominant, Twenty-five years later, several doubts persist about the concept. This paper stresses some considerations about de definition of dissipation structures as fine textured lenticular contorted structures ("band of fine") on the basis of the doubts that persist up to nowadays, The main aspects of our analysis deal with: a) the genetic ambiguity of the term: b) the distinction between the different genetic processes: c) the similarity between dissipation structures and pedologic lamellae; d) the generalization of the model associated with the concept. Attention is required when applying the expression dissipation structures to fine textured lenticular contorted structures ("band of fine"). Indeed, this application should be restricted to areas where dissipation processes are well established. In cases other then that, the use of the morphologic expression lamellae is preferable. Also, adjectives may be used to indicate other processes, as iluviation-lamellae for cases when tile accumulation of secondary fine material is verified.