Spore wall organization in the five species of Entorrhiza (Ustilaginales) has been investigated using thin sections for transmission electron microscopy, supported by light and scanning electron microscopy and some freeze-etching. Material was examined from herbaria, specimens preserved in fixative, and fresh host tissue. The wall has four main layers, numbered 1–4 from the outside to inside of the wall; some layers are further differentiated into zones. Layer 1 in E. aschersoniana, E. caspaiyana, and E. caricicola has two zones: a broad outer zone 2 of dense matrix and a narrow inner zone 1 of less compacted material. Zone 1 is absent in E. cypericola. In E. scirpicola, layer 1 is represented by discontinuous longitudinal ridges. In all spores, layer 2 is composed of a homogeneous electron-dense matrix. Layer 1 in E. aschersoniana, E. casparyana, and E. caricicola is uniformly thick, but in E. cypericola it is broad with an irregular outer margin. In E. scirpicola, layer 2 is differentiated into a distinctive pattern of longitudinal ribs. In all spores of Entorrhiza, layer 3 is resolvable into fine lamellae, corresponding to the mosaic of striations seen after freeze-etching. Layer 3 in Entorrhiza is equivalent to the partition layer described in other Tilletiaceae. Layer 4 has the same organization in all the species, consisting of a very narrow zone 2 abutting layer 3 and a broad zone 1 that forms the rest of the layer. Based on wall structure, E. aschersoniana and E. casparyana represent the most closely related species, followed by E. caricicola, with E. cypericola more distant again. Entorrhiza scirpicola is considered the least related of the species; only its layers 3 and 4 resemble the other species. Key words: Entorrhiza, Tilletiaceae, spore wall ultrastructure, species relationships.