The subepithelial glands of the guttural pouch of the donkey were studied by light and electron microscopy. They were simple less coiled branched tubular glands. Their secretory granules were differentiated into two types: The PAS positive type which appeared ultrastructurally filled completely or partially with homogenous electron dense substance accompained by electron leucent material. The PAS- Alcian blue positive type which appeared ultrastructurally fillid with filamentous network with one or two electron dense subunites. The secretory cells were contained also unusual large amount of lipid which located mainly in their basal portion. The extruded fat globules have been observed as intact lipid globules either in the lateral intra- or inter cellular canaliculi accompaning the secretory substance in the process of exocytosis. They were also demonstrated within the lumina of the secretory end- pieces and excretory ducts. Myoepithelial cells were observed surrounding the secretory end- pieces and the excretory ducts. It was suggested that the subepithelial glands of the guttural pouch of the donkey secret both lipid and mucopolysaccharide.