Differing from the studied Eutheria the white belly opossum Peyer"s patches do not present a conspicous dome. M cells are located in the inmer layer of bilaminal invaginations formed at the bottom of the villi. A great variation in the morphology of M cells was observed. The enterocytes located at the epithelial inner layer may present endocytic vesicles, and the microvilli are shorter tha the microvilli of enterocytes lining the small intestine. As these morphological aspects have been described to exist in the enterocytes of the lancet opossum small intstine it was surmised that the opossum Peyer's patches special epithelium could represent the persistence in adult animals of a cellular pattern established before the intestinal maturation had occurred.