A new anatomical interpretation of the skeleto-musculature of the mandible in podocopid ostracodes is proposed based on ultrastructural observations of Loxoconcha pulchra Ishizaki, 1968 and Fabaeformiscandona tyrolensis (Löffler, 1963). Attachment cells with their numerous microfibers anchor the sclerotized lamella cuticle (chitinous rod) to the outer lamella cuticle via intracuticular fibers. A pan-shaped structure develops at the attachment area in the outer lamella cuticle and is responsible for the mandibular scar. The sclerotized lamella cuticle is continuous with the dorsal apex of the mandibular coxa, which touches the fulcral point directly without intermediate epidermis. The calcification of the fulcral point starts immediately after ecdysis and this rapid calcification suggests that the fulcral point must play a significant role in functional morphology of podocopid ostracodes. After 3D-reconstruction of the set of mandibular extrinsic muscles in a podocopid ostracode, we suggest that the fulcral point is a key character for carapace opening by transmitting the force from the mandibular coxa to the valve and at the same time functions as the stable fulcrum for mandibular movement during mastication.