This study was initiated in 1978 to develop a technique of identifying and quantifying the digestive tract contents of Florida manatees (Trichechus manatus latirostris) and to serve as a manual for the identification and analysis of ingesta collected from manatee carcasses salvaged in Florida. This report includes key microhistological characters found useful in identifying fragments of 83 plant species and three invertebrate groups. Many species of aquatic and wetland plants and invertebrates are available to manatees in Florida as potential foods.