Age related changes in the lacrimal gland are associated with alterations in the structural organization and functional response in the gland of diverse mammalian species. The mechanisms behind age-related lacrimal gland dysfunction remain unclear due to the multifactorial and complex nature of this system. The present study is assigned to demonstrate the influence of aging on the structure of the lacrimal gland of albino rat and to provide a morphological basis to explain the pathogenesis of the dry eye syndrome with ageing. It aims also at carrying out a comparative analysis on age-dependent changes of male and female rats and to address how the lacrimal gland ages in each sex. It could be concluded that there is evidence that the lacrimal gland undergoes morphological and functional changes with age. These changes might be correlated with the incidence of dry eye syndrome in elderly population. The striking differences in the morphology of the lacrimal gland between adult males and females rats would affect how the lacrimal gland ages in each sex. Accordingly, gender, besides aging, should be taken in consideration in researches concerning dry eye syndrome.