Objective The purpose of this paper is to study the development of the lenticular pro-cess of incus and whether the lenticular processes are separating ossicles in ossicular chain. Methods The materials of present study were used 223 incuses which included 206 incuses fron 163 abortion fetuses,7 fron 4 died fetuses , 10 from adults. The relation between the long limbs of incus and the lenticular process was studied by observing the micro - structure and tissue section with microscope. Results It was found that the lenticular process not only has its own ossification center but also ossify within carti-lages. The long limb of incus connects the lenticular process with fibrous tissue. Conclusion The result showed that the lenticular process may be the smallest ossicles in the human body.