The biochemical and functional similarities between skeletal muscle sarcoplasmic reticulum and the microsomal Ca2+ store of nonmuscle cells are discussed. It is shown that antibodies raised against two characteristic proteins of sarcoplasmic reticulum, Ca2+ ATPase and calsequestrin, recognize similar proteins in nonmuscle cells. The subcellular distribution of these two antigens was studied at the subcellular levels in ultrathin cryosections. In a variety of cell types these two proteins were found to be localized in small membrane enclosed vesicles, apparently distinct from other known organelles. We propose that these newly recognized structures (calciosomes) represent the functional equivalent of sarcoplasmic reticulum in nonmuscle cells.