The characteristics of Calomys callosus major palatine nerve were studied employing light, transmission and high resolution scanning electron microscopy methods. For light microscopy, the specimens were fixed in Bouin's fixative solution, processed routinely and the sections were stained with hematoxylin­eosin and Azo-Carmin to identify nerve fibers. For high resolution scanning electron microscopy the O-D-O method reported by <a href="#13">Tanaka (1989)</a> was used to examine nerve fiber components and to measure the myelin sheath. Thin sections were examined by transmission electron microscopy to show axoplasmic elements and adjacent structures. The results revealed nerve fiber bundles in the lamina propria of Calomys callosus palatine mucosa. Nerve fibers were enveloped by cytoplasmic lamellae of perineural cells and adjacent collagen bundles, their diameter ranged from 1 to 6 µm, and the myelin sheath ranged from 0.2 to 0.9 µm. In the nerve fibers axoplasm were seen neurofilaments, mitochondria, neurotubules and few unmyelinated fibers