The surface pattern of the stomach and the small intestine of the rabbit was examined using SEM in stages ranging from 26 day of foetal to 24 days of post-natal life. The stomach glands were evident in the late foetuses and became gradually deeper after birth. The villi of the small intestine appeared to have a gradual development during foetal and post-natal life, being short and thick with rounded tips during foetal life while becoming long, slender and finger-like with increasing age.