The gastroenteropancreatic (GEP) endocrine cells of the sheep were studied immunocytochemically and their distribution and frequency were determined. Eleven types of endocrine cells were revealed. In the abomasum, somatostatin-, gastrin-, glucagon- and glicentin-immunoreactive cells were detected with the highest frequency in the pyloric region. In the small intestine, somatostatin-, gastrin-, CCK-, motilin-, neurotensin-, secretin-, substance P-, glucagon-, glicentin- and BPP-immunoreactive cells were found and were most numerous in the duodenum except for neurotensin-, glucagon- and glicentin-immunoreactive cells which were more concentrated in the ileum. In the large intestine, somatostatin-, substance P-, glucagon-, glicentin- and BPP-immunoreactive cells were localized with the last three cell types being more concentrated in the rectum. In the pancreas, somatostatin-, glucagon-, glicentin-, BPP- and insulin-immunoreactive cells predominated within the islets and were also scattered in the exocrine portion and rarely detected in duct epithelial cells. The differences between the distribution and frequency of the GEP endocrine cells of the sheep and those of monogastric species are discussed.