The surface of gametophytes of Tmesipteris sigmatifolia from axenic culture were examined with electron microscopy and histochemistry. A lipid layer, which gave a positive reaction with lipid stains, covers the surface of these gametophytes. In apical regions of the gametophyte the lipid coating, the cuticle, is less than half the thickness of the wall it covers. The wall was not stained with lipid stains, but did stain for cellulose and polyphenolic materials. A cuticle on the surface of Tmesipteris gametophytes indicates that a cuticle is characteristic of gametophytes in the Psilotaceae because gametophytes of both Psilotum and Tmesipteris are now known to have them.