The pancreas plays a critical role in the control of nutritional homeostasis. It consists of two major parts, the exocrine pancreas, and the endocrine pancreas. In the present study S100 protein and acetylated α-tubulin were used to identify positive structures in both the exocrine and endocrine part of the ovine pancreas. In the exocrine part of the pancreas, a positive reaction to S100 protein was confined to centroacinar cells, intercalated, and intralobular ducts cells. In addition, the S100 protein was localized in the Schwann cells of nerve fibres. On the pancreatic islets, the S100 protein has been observed in Schwann cells of nerve axons, where they form a fine envelope that invests the islet surface. Inside the pancreatic islets, the Schwann cells positive for S100 protein envelope the endocrine cells of the islets. The difference in positivity of the S100 protein was found in relation to the endocrine cells. The relationship between endocrine cell positivity and positive exocrine duct cells was discussed. Acetylated α-tubulin (AT) was restricted to axons of the nerve fibres and was located within the connective tissue accompanying intralobular and inter-lobular ducts, and between secretory acini in close contact with secretory cells.