Summary. Intercellular spaces in the epithelium of the rabbit Peyer's patch and appendix were examined by scanning and transmission electron microscopy to elucidate their threedimensional structure and their relationship to the reticular spaces in the underlying lymph nodule.Two types of intercellular spaces were distinguished: regularly arranged tubular channels and irregularly winding tunnels. The tubular channels were observed around normal enterocytes on the villi or internodular folds and apical portions of nodule domes. The channel spaces were lined with a successive arrangement of belt-like intercrestal surfaces of prismatic enterocytes and variously sized processes on the crests. The processes adjoining opposed crests formed a ladder-like structure or pectinate septa between neighboring channels.The irregularly winding tunnels were formed among processes of irregularly shaped cells corresponding to FAE cells (BOCKMAN and COOPER, 1973) or M cells (OWEN and JONES, 1974) in the nodule associated epithelium. In the appendix, the tunnels were frequently organized into two-storey spaces, the adlumenal and basal spaces, which were incompletely separated by cytoplasmic processes. These tunnels continued by pores in the basement membrane to the reticular spaces in the underlying lymph nodules. Furthermore, the tunnels and the basement membrane pores constantly contained single or grouped free cells or their processes.The findings in the present study suggest that the tubular channels are intraepithelial compartments for the absorption of nutrients and fluid, and the irregular tunnels are an intraepithelial network of spaces for the housing of lymphoid cells coming from the underlying lymph nodule. The Peyer's patch and appendix are important constituents of the gut associated lymphoid tissue. In both organs, the lumenal portions of the lymph nodules bulge into the intestinal lumen and closely associate with the overlying epithelium.The nodule or follicle associated epithelium (FAE) is thought to play a mediating role in conveying immunological information from the intestinal lumen to the underlying lymphatic tissue (BOCKMAN et al., 1983). For this mediation function, specialized cells have been proposed, which are morphologically distinguishable from common enterocytes.