This is the study of development and histogenesis of liver and spleen in 95 human fetuses. There are very few studies in the literature describing the actual histogenesis of the organs in the fetuses. Instead only general features of organ development is described. Present study provides a detailed knowledge about the histogenesis of liver and spleen in the human fetuses. It is very interesting to know that, what are the histological features of these organs in the initial period of development and how these changes occur in proceeding later period of development to attain the normal histological picture like of adult organs. Microscopic features of each and every group ranging from 13th week to 36th week are studied in detail and proper conclusion is drawn.