The external morphology and internal oral features of the tadpoles of Kaloula rugifera and K. borealis are described in this paper. Similarities between these two larvae include external morphology, oral disc, internal oral features(floor and roof), terminal mouth, lateral eyes, single midventral spiracle, absence of keratinized jaw sheaths and labial teeth, absence of lingual papillae and postnarial arena, while the body of K. rugifera is bigger than that of K. borealis at stages from 36 to 39 and the number of papillae in the buccal cavity is 12–19 and 9–16, respectively in the two species. All the similarities and differences of the two species illustrate that the tadpoles within the family Microhylidae could be attributed to assistance in clarifying a certain taxonomic treatment in Microhylidae.
