The late embryonic and postembryonic genesis of the bursa cloacae (Fabricii) of struthioniforms and other birds is described and discussed. The bursa of ostrich and emu is a wall organ of the caudal cloacal chamber. The bursa of rhea is, like the bursa of Gallus, a cranial appendix of the proctodeum. Lobuli bursales of struthioniforms are composed of a peripheral pars lymphoepithelialis (PLE) and a central pars lymphoreticularis (PLR). By contrast, lobuli bursales of Gallus are composed of a peripheral PLR and a central PLE. The fine structure of the bursa of struthioniforms is described. Other than in Gallus, the apical cell association of the PLE of struthioniforms shows secretory granules. This study thus far does not answer in detail the question of how the imprinting mechanism of the B-lymphocytes operates. It is assumed that they are imprinted in the PLE. Postcapillary venules in the PLR are responsible for the transport of B-lymphocytes. Hormonal bursectomies have been made to get information about the involution of the bursa of struthioniforms. In these species, involution means a gradual metaplasia while in Gallus it means a complete degeneration of the bursa.