This study was conducted to provide the microanatomical information of the heart-kidney complex of Tegillarca granosa. The heart-kidney complex was located in the pericardial cavity between the dosal visceral mass and posterior adductor muscle. The heart composed of two atrium and one ventricle. The kidney composed of a pair of left and right. The atrium and ventricle of the heart were composed of the epicardium, myocardium and endocardium. The epicardium of simple epithelial layer composed of cuboidal epithelial cells that had a strong basophilic nucleus located in the center. The myocardium composed of muscle fiber bundles. The myocardium in ventricle was denser than in the atrium. The endocardium of simple epithelial layer composed of squamous epithelial cell that had a strong basophilic nucleus was located in the center. The endocardium thickness of the atrium was 6.04 (¡¾ 2.26) ¥ìm, endocardium thickness of the atrium was 7.36 (¡¾ 3.21) ¥ìm, and appeared to be thicker in the ventricle. The kidney composed of numerous renal tubules. The renal tubule of simple epithelial layer composed of columnar epithelial cell with nucleus located in the basal zone and a number of cytoplasmic granules. The developed striated border was the inner epidermis.