The function of the urinary bladder is to store urine at low pressure and expel it periodically. To accomplish this, it must have the appropriate structural properties to accommodate slow but continuous volume changes. While much is presently known about the functional measurements of compliance, relatively little is known about the structural basis of compliance. In the present study, immunohistochemistry has been used to localize type III collagen fibers in the bladder wall at different intravesical volumes. To improve the resolution of these fibers, confocal microscopy was utilized to determine the changes in type III collagen fiber orientation and correlate them with the degree of mechanical distension of the bladder wall at partial and full capacity. We demonstrate that there were significant changes in both the orientation and conformation of type III collagen fibers during bladder filling. These observations support the view that volume accommodation in the bladder is achieved by changes in the arrangement of type III collagen. These data suggest that abnormal deposition or arrangement of type III collagen fibers can have an impact on normal bladder function. Neurourol. Urodyn. 17:135–145, 1998. © 1998 Wiley‐Liss, Inc.