A histochemical and ultrastructural study on the stomach epithelium of a land snail Nesiohelix samarangae was carried out during the period of June 1996 to May 1997. The stomach epithelium is simple columnar dpithelium and is consisted of three types of columnar cells, Type 1 cell which is majority in number has a brush border with microvilli on the free surface of the cell and contains numerous secretory granules supposed to be neutral mucopolysaccharide. Type 2 cell, elongated conical in shape. is rarely found in the dpithelium. This cell also has a brush border with microvilli on its free surface and contains well developed rough surfaced endoplasmic reticulum, Golgi bodies, and secretory granules in various electron densities. This cell seems to produce both of acid and neutral mucopolysaccharides. Type 3 cell, which is morphologically similar to the Type 1 cell, has microvili and cilia on the free surface and exists in group only in the limited regions of the stomach.