The intramandibular gland II in Polybia emaciata Lucas is described. This species is among the few that uses mud for nest construction, and their nests persist for a long time following abandonment. The intramandibular gland II has been found in single representatives of the genera Mischocyttarus, Apoica and Leipomeles, and this record is the second for the genus Polybia. Despite expectations derived from the nest characteristics of the species, gland dimensions such as cell diameter were well within the range observed for other species, with the cell number even comparatively small. Gland function remains to be investigated.