PURPOSE: To investigate the changes in the intestinal epithelium of rats, when submitted to the ischemia of varied time and scheduled reperfusion. METHODS: For this purpose, the following groups were established six groups: control, 10, 20, 30, 40, 60 minutes of ischemia and reperfusion time (24 hours). Their intestines being resected for histopathological analysis: the length and width of the villus, and mitotic index. The nonparametric test Kruskal-Wallis and multiple comparisons test were applied. RESULTS: The qualitatively the intestinal epithelium is regenerated when submitted to different ischemia, and 24 hours reperfusion time. It was observed that morphometry analyzing taking villus length and width and mitotic index as parameter, meaningful alterations were detected. CONCLUSION: The epithelium is regenerated, when subjected to different time planned of ischemia and reperfusion. It was observed: decrease the length and increase the width of the villi, when compared Group VI with I and II, and Group VI with I; increased mitotic index when compared Groups III with I. Every analysis was statistically significant.