Non-keratinized, stratified squamous epithelium lined the mucosa of the forestomach. The mucosal appendages in the form of ruminal papillae did not develop in the rumen during this study, however, omasal laminae and reticular ribs were evident in groups I and II, respectively. Cytoplasmic accumulations were evident in the middle layer of the epithelium, which is characteristic of this region. The thickness of the epithelium increased constantly in the rumen and reticulum, but in the omasum it remained constant with the increase in the size of the fetus. The corial papillae in the rumen, reticulum and omasum appeared at the 12.7-, 11.5- and 14.6-cm CVR stage, respectively. The muscularis mucosae appeared in the omasum at the 14.6-cm CVR stage in the first-order laminae. The tunica muscularis consisted of spirally arranged muscle fibre bundles. Cross-cut muscle fibre bundles below the tip of the omasal laminae descended downward with the increase in the size of the fetus and continued with the inner circular layer. Acid and alkaline phosphatases and fat could not be observed. The concentration of glycogen in the epithelium was maximum in group III and minimum in group II.