In this paper, we studied the functional histology of the eccrine sweat gland of the dog comparing with the structure and function of the apocrine sweat gland reported in the previous paper. The results obtained are as follows; 1) Eccrine sweat glands of the dog are found in the region of the skin of the foot and toe pads. These secretory tubules form loose glomerular glands involving in the lobules of adipose tissue. 2) Duct of the eccrine sweat gland of the dog is exceedingly shorter than man's. Therefore, ductal reabsorptivity of sodium and chloride from an isotonic precursor of sweat which is observed in man is very low or not exist in the dog. 3) Secretory epithelial cells of the eccrine sweat glands are divided clearly into two types, dark and clear cells. The former lies along the superficial layer, while the latter found in the basal layer. In many cases, these cuboidal cells form a single epithelial layer. But, occasionally, they form double layers. 4) Dark cells contain a large amount of Schiff positive diastase resistant materials supposed to be neutral mucopolysaccharides or mucoproteins and lipid droplets as is seen in the apocrine sweat gland. Clear cells contain a great quantities of glycogen. 5) In the eccrine sweat gland, too, secreting, resting and accumulating stages are distinguishable, though not so distinct as in the apocrine sweat gland. 6) Histological structure of the eccrine sweat gland differs from that of the apocrine sweat gland reported previously. We summarized these differences into five brief accounts.