The ultrastructure of the regenerating skin of a larval stage (number 53) of the Egyptian toad, Bufo regularis Reuss was studied after transection at the prospective knee joint level. It was observed that the wound surface was covered with a thin layer of epithelial cells free of underlying basement membrane. The ultrastructure of the epithelial cells revealed typical structure arrangements of migrating cells, such as the cortical cytoplasmic zones devoid of organelles and showing pseudopodial activities. Membrane bound vesicles were found in between the basal plasma membrane and the basal lamina as a sign of detachment. The basement membrane was discontinuous and the dermis was absent during the early few days after amputation, allowing the passage of ectodermal signals from the epithelium to the underlying mesenchymal tissues to enhance blastemal formation. In late stages of regeneration, the basement membrane was continuous and firmly attached the basal plasma membranes through a large number of tonofilament bundles as anchorage sites (Figures of Eberth), which is suggested to act as a source of raw material for building cells of the regenerate after regression of the Figures. The dermis was well developed in the late stages of regeneration.