Abstract
1. Fat occurs in all three types of cell composing the gastric epithelium at the end of a period of fasting extending over 6 or 7 days, but is completely absent from the mucosa of all post-pyloric regions of the alimentary tract at such a time.2. There is a marked increase in the fat content of the superficial epithelium of the stomach after 30 hours and 50 hours of gastric digestion, the stomach being thus shown to be an effective organ of fat absorption.3. Considerable quantities of fat are present in the duodenal and intestinal epithelia after fat-containing meals have been digested. The rectum is capable of some slight absorption, although its capacity in this respect is very much smaller than that of the duodenum or intestine.4. It is suggested that there is a transference of the function of fat absorption from the stomach to the post-pyloric intestine when the frequency with which meals are taken is increased.5. Globules of true fat are not typically observed in the areolar tissue layer of the alimentary tract, although lipoid granules may occur in abundance. It is suggested that resynthesis of the cleavage products of fats does not occur in this layer.6. Data are presented bearing upon the rate of digestion of Mytilus edulis and Nereid worm.

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