1. A cholinesterase activity was shown to be present in the homogenates of the gut mucosal cells from seven mammal species examined. 2. The distribution of the cholinesterase activity in the mucosal cells along the intestine differs from one species to another. This distribution is not correlated with that of the aminopeptidase which is a specific marker of the enterocyte plasma membranes. 3. Except rabbit, all the other species contain a (G4) globular tetrameric form and either a (G1) monomeric form (pig, ox) or a (G2) dimeric form (mouse, rat, sheep). Both (G1) and (G2) forms are found with the (G4) form in the mucosal cells of kitten and cat. The solubility characteristics of these various forms were studied by sucrose gradient centrifugations in the presence and the absence of 1% Triton X-100. 4. The mucosal cells from the studied species essentially possess either acetylcholinesterase (rabbit, kitten, cat) or butyrylcholinesterase (ox, pig, sheep, rat, mouse). These findings indicate that both enzymes probably present identical physiological functions in this cell type.