We have recently developed a new method for visualisation of gut mucosal cells and demonstrated that enterochromaffin (EC) and enterochromaffin-like (ECL) cells possess cytoplasmic extensions. The aim of the present study was to characterise the morphology of D- and G-cells. The D-cells in the stomach differed morphologically from intestinal D-cells, suggesting two distinct subpopulations of D-cells. Some D-cells appeared to be interconnected. No cell-to-cell contact between parietal and D-cells was found. Both D- and G-cells possessed long cytoplasmic extensions corresponding with our previous descriptions of EC and ECL cells. We propose that all neuroendocrine cells have the ability to develop cytoplasmic extensions, enabling them to signal to their target cells in a neurocrine manner.