Cytologic diagnosis of tuberculosis depends upon the demonstration of epitheioid cells and/or Langhans giant cells in sputal smears. A new cytological clue noticed in these cases was glomeruloid like eosinophilic structures (GLES). To date, authors are unaware of any cytologic reports of GLES in the sputal smears. The aim of the present study is to determine the incidence of epithelioid cells, Langhans' type giant cells, GLES, in sputum specimens of 1060 cases which were stained positive acid fast tubercle bacilli by Ziehl-Neelsen's method. Elongated epitheliod cells were found in 53% and rounded epi¬thelioid cells were found in 59% and both of them were found in 35%. Langhans' type giant cells were observed in 6% and uncharacteristic multinucleated giant cells in 14%. Necrotic background was seen 33 % and 12% of these cases have GLES. The study shows that necrotic background,GLES,epitheloid cells as well as Langhans' type giant cells in sputum should imply a strong suspicion of tuberculosis.