In the previous paper, the author reported that the cytoplasmic basophilia appears fibrous or granular by the dehydrating mechanism or by the action of RNA-precpitating agents. The purpose of this paper is to investigate the relation of minerals to cytoplasmic basophilia by means of microincineration, and also to distinguish clearly each minerals from others by alizallin or ferrocyan kalium stain after the coating with egg-white. In the nerve cells and the egg cells of pinctada maltensii treated by agglutinating agents of basophilia, mineral ash appeared showing the similar picture like as Nissl-body or giving fibrous mesh work, while on the cytoplasm which basophilia was not agglutinated, careful fixation with formalin or freezing drying, mineral ash appeared homogenous on cytoplasm. The mass of mineral ash which appeared in cytoplasm seemed to be in proportion to the quantity of nucleic acid, i. e. a quantity of mineral ash was recognized in the cytoplasm that showed strong basophilicity, and in the cytoplasm that showed weak basophilicity a small quantity of meneral ash was detected. From these observations, it was concluded that mineral ash detected in cytoplasm must be a component of basophilic organella but not of enkylema. Alizallin staining of the ash proved that mineral ash was mainly composed of calcium or magnecium. Treating with acid ferrocian kalium, however, a small amount, of iron was detected in ash too, i. g. liver cells, nucleus of granular cells in cerebellum, red cells, capsuls of liver or kidney, basement membrane and Bowman's capsule stained blue slightly by ferrocyan kalium.