The ep < /strong>ithelium of the guttural p < /strong>ouch of the donkey has been studied at the ultrastructural level. It was found to be a typical pseudostratified ciliated columnar ep < /strong>ithelium formed of basal, intermediate, ciliated and goblet cells. The basal cells possessed numerous tonofilaments and a greater electron density than that of other cells. The intermediate cells had less tonofilaments than that of the basal cells, otherwise they were structurally similar in both cytoplasmic and nuclear component. The ciliated cells in the donkey guttural pouch epithelium were divided into light and dark one. The latter were the most abundant cell type in the epithelial layer. While the goblet cells were scattered singly along the length of the epithelium. These mucous producing goblet cells were observed at various stages of secretion. Lymphocytes and mast cells were observed also within the guttural pouch epithelium.