The heart structure of the Asian elephant (Elephas maximus) was observed by macroscopic and CT scanning methods. The heart was 8,230 and 9,640 g in weight, 480 and 550 mm in length in the two examined elephants, respectively. In the right ventricle, the papillary muscles in the interventricular septum were identified as M. papillaris subarteriosus et parvus, whereas in the ventricular wall as M. papillaris magnus. The Chordae tendineae from the M. papillaris subarteriosus et parvus reached the margin of the Cuspis angularis, whereas the Chordae tendineae from the M. papillaris magnus supported the Cuspis septalis of the right atrioventricular valve. In the Cuspis parietalis area, the Chordae tendineae connected this valve with the M. papillaris magnus. The left atrioventricular (bicuspid) valve consisted of Cuspis septalis and the Cuspis parietalis, that the Chordae tendineae reached from M. papillaris subauricularis et subatrialis. From the CT sections, we demonstrated that the left ventricular wall was 50–60 mm in left lateral side of the ventricular wall, whereas the right ventricular wall appeared 15–25 mm in thickness. The atria possessed the wall of 15–30 mm in thickness. In the Asian elephant the heart certainly requires a large volume and a thick ventricular wall, however, the muscular wall is not equipped with the highly-functioned structure adapted to its large body size.