Submucosal glands occured in the esophagus of certain mammals and in the duodenum of all mammals. The Brunner’s gland began at the gastrointestinal junction in some animal and showed extension proximally in to pylorus for short distance and occassionally distally in the first part of jejunum. The study was undertaken in the department of anatomy, Pt JNM Medical College during period of 1977 to 1980.Distribution of submucosal glands in the oesophagus and small intestins of dog and rat was studied. Submucosal glands of oesophagus were seen only in dog and showed decreased compactness when traced distally.. Brunner’s glands commenced at the pyloroduodenal junction in all with proximal extension in pylorus of dog and rat.Glands were confined to the first part in dog and rat. The glands were purely mucous type in dog.