Objective: To compare and analyze the development, subtype distribution and quantity changes of the intestinal intraepithilial lymphocyte(iIELs) between the human fetal small intestine and large intestine. Method: The CD 3+, CD 4+ , CD 8+ and CD 20+ lymphocytes were shown with immunohistochemistry and were analyzied with stereological method at 62 small intestine and 48 large intestine. Result: iIELs of small intestine appeared in the 10 th week of gestion and was earlier a week than that of large intestine. Their shape and location were same in the small intestine and large intestine, and the quantity increased with fetal development whether in small intestine or large intestine. But the numbers of iIELs in small intestine were 4 to 9 times of in large intestine at various developing stages. The iIELs were maimly T cells, especial CD 8+ T cells. There were also a few CD 4+ T cells. While in lamina propria, there were many B cells and the CD 4+ T cells were much more than CD 8+ T cells. Conclusion: The development law of iIELs was same both human fetal small intestine and large intestine, while there were significant defferences at their quantity and emergence time.