Preterm birth is associated with increased risk of complications, specifically with regards to the gastrointestinal tract. These complications mainly include the maldigestion and malabsorption of nutrients resulting from the immaturity of the small intestine. The current study investigated whether pre-digestion of fat in infant formula would affect the developmental remodeling of the structure of the small intestine mucous membrane. Three groups of premature piglets (corresponding to 30-32 week of human gestation) were used in the study: the first group, not subjected to any treatment and euthanized within 2 hours after caesarian delivery, was used as the control group (PT group), the second group, was fed an infant formula-IF (SPT group), and the third group was fed a lipase pre-hydrolyzed infant formula-hIF (PPT group). Feeding preterm piglets with an infant formula for 14 days stimulated intestinal maturation (in SPT and PPT groups). However, pre-digestion of the infant formula with lipase significantly increased proliferative activity and intensity of apoptosis in the small intestine epithelium, resulting in more rapid enterocyte turnover. The data obtained not only confirm that starting enteral feeding directly after birth stimulates developmental and structural changes in the small intestine, but also highlighted the importance of lipid digestion for enterocyte turnover and speeding up of intestinal maturation in preterm piglets. The latest is of high importance for the proper gut development of preterm children.