The distribution and numbers of leucocytes and mast cells (MC) in the canine gastrointestinal tract of three different age groups was investigated immunhistochemically. In all age groups, CD3+ T cells were more prominent in the villus region than in the crypt areas without differences between intestinal segments, whereas macrophages were more randomly distributed. Kresylecht-violet and tryptase-positive MC were prominent in pericrypt regions with statistic significances. Chymase-bearing mast cells, IgA-, IgG- and IgM-containing cells did not show significant differences in their distribution but, except for IgG-positive cells, subjective trends with increasing numbers towards the crypts exist. The reasons for the distribution of T cells, macrophages, immunoglobulin-containing cells and mast cells are not clear. Lamina propria CD3+ T cells and macrophages significantly decreased whilst a significant increase of IgA-containing plasma cells with increasing age was found. For mast cell subtypes, IgG- and IgM-containing cells no significant changes in numbers with increasing age exist.