The regeneration (organogenesis was studied by Emig, 1972 a, b) of Phoronida can be divided into three phases: the first one, cicatrisation, is characterized by a provisional mesodermal scar-tissue, later the old epidermis cover this scar-tissue. The regenerating blastema, second phase, takes place by cellular dedifferentiation processes; each germ layer (ectoderm, mesoderm, endoderm) regenerates itself from its own elements. One exception only seems to be oesophagel regeneration by “metaplasia” of the prestomacal cells during the asexual reproduction. The differentiation of the amputated structures (third phase) appears submitted to the inductive influence of the mesoderm and to the trophic action of the nervous system (especially the epithelial plexus). The polarity in regeneration sets a problem in Phoronida.