The three dimensional study of the liver was an aim in the past to unraveling their complex functional mysteries . This scanning electron microscope study showed hepatocytes were polyhedral, multi faced, formed distinct plates of one cell thick. Three distinct facets of hepatocyte surfaces were clearly seen, canalicular surface, intercellular surface and sinusoidal surface. Livers fractured by fingers showed the three dimensions of hepatocytes clearly which were measured about 13μm and 11μm for length and width respectively. This result is on the contrary of the hepatocyte size that mentioned by the famous text books of histology and confirms the recent in vivo studies by the confocal electron microscope.