Clearly there is need for extensive studies of the gills of such ecologically diverse species of damselfly larvae. In the present study an attempt has been made to study the Scanning Electron Microscopy (SEM) study of the caudal gills of damselfly larvae. 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. Therefore, the objectives of the present study are to add information on the detailed fine ultrastructure of the caudal gills of these two species of Zygopteran larvae occupying different microhabitats of the inland waters.