Summary. Significant differences were found between the fotlicle-associaied epilhelial cells (FAE) covering Ihe domes of the jejunal and Ileal Peyer's patches (PP) in calves. Whereas the FAE of ihe jejunal PP had scattered membraneous (M) cells among absorptive epiihetial cells, the FAE of the ileal PP constituted a homogeneous popuiaiion of cells different from both absorptive cells and M cells. The FAE of the ileal PP had short microvilli or folds, cyioplasmic vesicle,s and vacuoles containing acid phosphatase. Fifty nanometer membrane-bounded panicles were found in lacunae extending from ihe lateral cell border These particles appeared to have been shed from the FAE. Finger-like projections, rich in micro filaments, extended inio the lacunae. M cells had short, sparse microvilli, many vesicles, few lysosomal struciures, and they enfolded groups of mononuclear leucocytes. Transcytosis of macromolecular tracers occurred in both M cells and in the FAE of the ileal PP, though the uplake was greater in the latter. The 50 nm particles were also found between cells in the lymphoid tissue underneath the FAE of the ileal PP, The FAE of PP in pre-and post-naial lambs from 115 days of gestation and onwards, and goal kids, showed similar structural features.