Wistar rats, randomized into 6 groups, received during 2 months 3 dififerent diets, with variable protein and lipid ratio, beverage being given ad libitum either as 20% ethanol or as water. Morphological data: number of zymogen and prozymogen granules, number of lipid droplets, lysosomes and cytolysomes, number and size of mitochondria, size of cells and nucleus were submitted to variance analysis. Protein deficiency appears as the most potent nutritional factor, eventually reinforced in its action by high lipid diet and ethanol, which have little effect per se. An interesting point, arising from comparison with biochemical data concerning the same material, is the increased enzyme’s concentration in the zymogen granules of rats drinking ethanol with an equilibrated diet.