RESUMEN
In Melipona quadrifasciata anthidioides a stingless bee, the malpighian tubules (Mt) of the larvae are totally reabsorbed during pupation and replaced by others that will function in the adult. The dye exclusion test shows generalized celular death in the larvall tubules present in prepupae. The results obtained with the acid phosphatase reaction corroborate these findings. Between the end of larval phase and emergence of adult, the insect does not have functional malpighian tubules, but develops waste storaging cells, the urate cells, for nitrogenous waste inactivation. the morphology of degeneration of the larval and the arising of the adult Mt, as well as that of the urate cell on light microscopy are described. The apparent change in the connection point between intestine and malpighian tubules of larva and adult is also discussed.