Sheets of mucosal epithelial cells were released from guinea pig small intestine after incubation with ethylenediaminetetraacetate . Cells in sheets retained their columnar shape for 24 hr at room temperature, and exclusion of nigrosine suggested they had intact plasma membranes . When sheets were disaggregated individual cells had normal morphology for at least 4 hr. During isolation 16% of the total protein and 24% of the total lactic dehydrogenase were lost from the cells, but subsequent enzyme leakage was low . Leakage increased with shaking, incubation at 37°C, or increasing the oxygen tension of the suspending medium, but was minimal when the Na+ : K+ ratio in the medium was 8 :1 and the osmolarity was high . Losses of particulate enzyme activities were negligible . Respiration was constant for up to 4 hr and was insensitive to calcium, bicarbonate, oxygen tension, and pH . It was inhibited by cyanide and iodoacetate and varied with the Na+ : K+ ratio of the extracellular fluid and the structural integrity of the cells . All preparations concentrated potassium and excluded sodium, but lost this ability if ouabain was added or cells were broken . Potassium-42 uptake was also sensitive to temperature, ouabain, and structural integrity. The preparations are being used to study cell metabolism in the intestinal epithelium.