This study was carried out on the lining epithelium of the esophagus of 5 adult fowls. The ultrastructural study revealed that this epithelium is of the stratified squamous type which is incompletely keratinized. The basal and the deep spinous cells are structurally similar. The membrane-coating granules (MCG) are firstly appeared in the upper spinous cells in association with Golgi complex and cytoplasmic filaments, then after they are scattered in the cytoplasm of the upper cell layers. The cytoplasmic filaments vary greatly in their distribution throughout the epithelium. Fat droplets were observed in all strata, while the keratohyalin granules are found in both stratum granulosum and stratum corneum. In the latter the organelles are replaced with variable electron dense filaments and some cells retain their nuclei.