Ubisch bodies are the small acellular structure of sporopollenin. They are present in cells of tapetum and help in the development of pollen grains. They are of lipid nature. They appear in the cytoplasm of the tapetal cells during the spore wall formation. Then, they migrate to the cell surface where they are released into anther cavity. Ubisch bodies are also involved in the external thickening of exine because of the presence of sporopollenin.