We investigated the transport systems that can sustain Na+ and Cl− movements across bovine gall bladder epithelium, focusing on the Na+‐H+ exchanger (NHE) family and chloride conductive pathways. Experiments conducted using the fluorescent probe acridine orange (AO) with brush‐border membrane vesicles (BBMV) or vesicles obtained from the total epithelium (EMV) demonstrated the presence of a Na+‐H+ exchange in both preparations. The use of specific inhibitors indicated the presence of an apical NHE3 exchanger and a NHE1 isoform which should reside in the basolateral membrane. Using reverse transcriptase (RT) PCR, we identified cDNA fragments corresponding to the NHE1, NHE3, Cl−‐HCO3− (AE2a) transporters and to the CFTR channel. Using the patch‐clamp technique, we investigated Cl− conductances on cultured epithelial cells. We found a 5 pS Cl− channel with a voltage‐independent open probability, insensitive to stilbenes (SITS), Zn2+ and cAMP. The results suggest that absorption and secretion coexist in calf gall bladder epithelium. A Na+‐H+‐Cl−‐HCO3− double exchange may, at least partially, sustain the absorptive function, and a Cl− apical conductive pathway may be involved in secretion. The conductance we observed does not seem to be cAMP‐regulated, unlike other mammalian gall bladders.