One day cultured adrenocortical cells from zona fasciculatareticularis were used in morphological experiments. The electron-microscopic and imaging analysis methods were used for the investigation of intracellular ultrastructure and cytoplasm calcium concentrations in these cells. Experiments which conducted in control conditions, allowed us to allocate three types of cells which differed by ultrastructure of the mitochondria, lipid droplets, smooth endoplasmic reticulum and dense bodies. It was shown that lipid droplets with light and homogeneous matrix were abundant for the cells with morphological attributes of high intensity steroidogenesis. On the contrary, lipid droplets, with dark matrix and a dense edging were abundant for the cells with morphological attributes of low intensity of steroidogenesis. Ionophore A23187 or adrenocorticotropic hormone application resulted in reduction of lipid droplets diameter and increasing of their arrangement in cytoplasm. At the same time droplet matrix became light and homogeneous in all cells. Thus, the ultrastructure of lipid droplet matrix is very sensitive to the calcium ions concentration in the cytoplasm. Mechanism which cause lipid droplet ultrastructure changes probably may be connected with steroidogenesis, nevertheless, this question require further investigation.