The acid phosphatase reaction, applied to light and electron microscopy, was studied in the chicken pineal gland from the moment of hatching until 2 months of age. From the moment of hatching there is a great amount of acid phosphatase, which is mainly found in the vicinity of the lumen of both the recess and large follicles. Acid phosphatase is poor in the parafollicular layer. From day 30 onwards, there is an obvious fragmentation of the recess and of large follicles. Also, the parafollicular layer differentiates to form new follicles. The dense polymorphous bodies of the B pinealocytes are ultrastructurally identified as lysosomes.