One hundred human foetuses having crown-rump length in the range of 7–36 cm and gestational age of 12–36 weeks were subjected to morphological and histological studies to understand and observe the developing medulla of foetal adrenal glands. It is observed that from week 12 to 14, medulla is not clearly demarcated and clusters of medullary cells are found in the foetal cortex. Towards week 38, we observe that the medulla is well organized and differentiated with phaechromocytes and few ganglion cells clearly visible. The observations are important for clinicians to help in diagnosis of neuroblastomas.