Ghrelin is a novel 28-amino-acid-peptide isolated from the rat and human stomach. This peptide is predominantly produced by the stomach, in addition lower amounts derive from small and large intestines, pancreas, pituitary gland, kidney, placenta, immun system organs and cells, testis, ovary and arcuate nucleus of hypothalamus. In this study, distrubition of ghrelin immunoreactive cells in the abomasum of sheep was investigated. Tissue samples were taken from cardia, fundus, the proximal region of pylorus, main/distal pylorus regions of abomasum. The results have revealed that ghrelin immunopositive cells distrubuted throughout the mucosal layer of abomasum of sheep, in other mammalian species.