To examine the involvement of chloride cells in the uptake of Ca2+ in freshwater (FW) killifish, chloride cell morphology was compared in fish acclimated to different defined FW environments with Ca2+ concentrations of either 0.1 mM, 0.5 mM, or 2.5 mM. Numerous chloride cells were detected in whole-mount preparations of the gill filaments, which were stained with an antiserum specific for Na+, K+-ATPase. Chloride cells, located mostly on the afferent-vascular edge of the filaments, were larger at lower Ca2+ concentrations. Electron microscopic observations showed that in the 0.1 mM and 0.5 mM Ca2+ experimental groups, the apical membrane of chloride cells were flat or slightly projecting and equipped with numerous microvilli. In the 2.5 mM Ca2+ group, some chloride cells formed an apical pit, whereas other cells were similar to those observed in the 0.1 mM and 0.5 mM Ca2+ groups. Plasma osmolality decreased with decreasing ambient Ca2+ concentration, suggesting that environmental Ca2+ affects the permeability of the body surfaces. Gill Na+, K+-ATPase activity in the 0.1 mM and 0.5 mM Ca2+ groups were significantly higher than that in the 2.5 mM Ca2+ group, implying the involvement of the Na+-Ca2+ exchanger in Ca2+ uptake in the gills. These findings suggest that chloride cells function as the site for Ca2+ uptake in killifish acclimated to low Ca2+ environments.