Desmosomes entirely similar to those of the deeper layers of ruminal epithelium are seen in the luminal layers of the early fetal ruminal epithelium. In the older fetuses, these desmosomes have morphological features that reveal to some extent the occurrence of processes of keratinization. This could indicate that the basis for cell keratinization is already present in the fetus and that postnatal keratinization corresponds mainly to the full development or the prenatally existing pattern of differentiation.