Local endoscopic resection techniques for early neoplasms of the gastro-intestinal tract require exact description of the depth of infiltration for the decision of endoscopic versus surgical therapy. Subdivision of mucosal neoplasms is used only in the oesophagus. Mucosal oesophageal carcinoma (squamous cell carcinoma and adenocarcinoma) can be subdivided into m1-m3 and m1-m4. Distinction of high-grade intraepithelial neoplasia and mucosal carcinoma is without clinical relevance since the diagnosis of high-grade intraepithelial neoplasia should always first lead to a (diagnostic) endoscopic resection. The final histological diagnosis could then be made on the resection specimen. Diagnosis of low-grade intraepithelial neoplasia is often confused with regenerative changes. Histological diagnoses of early neoplasms are not the same worldwide and consensus should be improved further.