The morphology of the gular valve of the Nile crocodile was studied on the heads of eight 2.5-3-year-old commercially raised Nile crocodiles (Crocodylus niloticus). A description of the macroscopic and microscopic features of the gular valve is presented and the results are compared with published information on this species and other Crocodylia. The histological features are supplemented by information supplied by scanning electron microscopy (SEM). Anatomically, the dorsal and ventral components of the gular valve in the Nile crocodile form an efficient seal that effectively separates the oral and pharyngeal cavities consistent with the natural behavior and feeding habits of this animal. The gular valve is more complex in nature than superficial observations would suggest, with the dorsal and ventral folds being complemented by a series of smaller folds, particularly at the lateral fringes of the valve. Histologically, the surface epithelium of the valve demonstrates a transition from the typical stratified squamous epithelium of the oral cavity to that of the respiratory epithelium lining the pharyngeal cavity. The respiratory epithelium is characterized by the presence of ciliated cells and goblet cells and is accompanied by the appearance of large mucus-secreting glands in the underlying connective tissue. The transition between the two epithelial types is marked by the presence of a relatively prominent region where the stratified squamous epithelial cells undergo a gradual transformation into the typical elements of a respiratory epithelium. SEM graphically illustrated the extent of ciliation on both components of the gular valve as well as clearly defining the transition zones between the various types of surface epithelium present. No structures resembling taste receptors were observed in the mucosa of the gular valve.