The present study is assigned to demonstrate the influence of aging on the structure of the lacrimal gland of albino rat and to provide a morphological basis to explain the pathogenesis of the dry eye syndrome with ageing. It aims also at carrying out a comparative analysis on age-dependent changes of male and female rats and to address how the lacrimal gland ages in each sex. Eighty albino rats of Wistar strain were used in this study. The animals were divided into two age groups. Group I (young adult) consisted of 40 animals of three to five months age. Group II (senile) consisted of 40 animals of 17 months age or more. Each group was further subdivided into two subgroups (male and female) 20 rats in each.