Zygentoma is an order of wingless insects, representing the sister group of Pterygota and constituting Dicondylia together with Pterygota. Contrasting views exist regarding midgut epithelium formation in Zygentoma. According to some reports, in Zygentoma, the midgut epithelium is entirely derived from yolk cells as in other wingless orders; however, according to other reports, the midgut epithelium is of dual origin in Zygentoma, similar to that in Palaeoptera of Pterygota, i.e., the anterior and posterior midgut epithelia are stomodaeal and proctodaeal respectively, whereas the middle part of the midgut originates from yolk cells. Aiming to provide a sound basis to evaluate the true image of midgut epithelium formation in Zygentoma, we examined the formation of the midgut epithelium in detail in Thermobia domestica, and concluded that the midgut epithelium is exclusively derived from yolk cells in Zygentoma, without the stomodaeal and proctodaeal elements involved in its formation. The participation of the anlagen differentiated at or around the stomodaeal and proctodaeal extremities in the formation of the midgut epithelium (bipolar formation) may be regarded as having first appeared not in Dicondylia but in Pterygota, of which the major part is represented by Neoptera with the midgut epithelium formed through bipolar formation.