The distribution of acetylcholinesterase (AChE)-positive nerve fibers in the goat pancreas was investigated with histochemical methods at the light- and electron-microscopical level. Intrapancreatic ganglia showing AChE activity were found in the interlobular connective tissue or between acini. AChE-positive nerve fibers were distributed in whole glands and formed perivascular and periinsular plexus. Terminals were identified in both the exocrine and the endocrine tissue. These observations make clear that the cholinergic system is involved in the regulation of both the exocrine and endocrine pancreas in the goat.