In the present study an attempt has been made to study the Scanning Electron Microscopy (SEM) study of the caudal gills of damselfly larvae Ceriagrion coromandelianum (Fabricius) Family Coenagronidae. Scanning electron microscopy greatly clarifies the orientation, structures and arrangement of trachea, its ramification, tracheoles, and chloride cells apart with the arrangement of complex cuticular components because of its depth of field and high resolving power.