The first lysosomes appear in the stratified embryonic intestinal epithelium during its transition into the simple columnar form. This occurs concurrently with the initial villogenesis. Lysosomes situated basally in the epithelium are presumably the precursor of the first giant lysosomes in the lower small intestine of rodents. Immediately after establishment of the simple configuration a special form of secondary lysosomes can be observed, i.e. glycogenosomes, in the ephemerally existing huge glycogen containing areas. During subsequent fetal intestinal development one observes two events in the epithelial cells, which are the same in principle but differ in one essential point, while they exhibit partially impressive structures. On the one hand there are autophagic degenerative lysosomal processes in the villous epithelium until birth, that lead to a surface without villi in the large intestine, where they occur particularly frequently. On the other hand giant lysosomes originate perinatally in the lower small intestine as well as in the caecum and colon ascendens, in which protein molecules, which were transported by a system of inframicrovillar membranes, are lysosomally degraded, which can be defined as a heterophagic event.