The dentinal tubules of 20 permanent equine incisors were investigated by scanning electron microscopy. Occlusal surfaces and longitudinal fracture planes of both etched and undecalcified teeth were examined. Three different types of structure were observed inside the dentinal tubular lumen. Odontoblastic processes could only be visualized in the circumpulpal parts of the tubules. The more peripheral parts were empty or housed cylindrical structures that probably correspond to the laminae limitantes. Collagen fibres were frequently observed in the tubular lumina and were most numerous in the circumpulpal parts of the tubules.