IPEC-J2 cells are intestinal porcine enterocytes isolated from the jejunum of a neonatal unsuckled piglet. The IPEC-J2 cell line is unique as it is derived from the small intestine and is neither transformed nor tumorigenic in nature. IPEC-J2 cells mimic the human physiology more closely than any other cell line of nonhuman origin. Therefore, it is an ideal tool to study epithelial transport, interactions with enteric bacteria, effects of probiotic microorganisms and the effect of nutrients and other feedstuffs on a variety of widely used parameters (e.g. transepithelial electrical resistance (TEER), permeability, metabolic activity) refl ecting epithelial functionality.IPEC-J2 cells undergo in culture a process of spontaneous differentiation that leads to the formation of a polarized monolayer with low or high TEER, depending on the type of serum added to the culture medium, within 1-2 weeks. Porcine serum gives rise to low resistance and normal active transport rates, enabling comparison with the in vivo situation. The high resistance caused by fetal bovine serum can be benefi cial to use when investigating compounds having a negative effect on the monolayer permeability or tight junction structures.There are still many opportunities for exploring the use of these cells as the available research is limited. This chapter will cover the origin, characteristics and methods of the use of IPEC-J2 cells as an in vitro model for several research applications, as well as comparisons between IPEC-J2 cells and other epithelial cell lines.