In Nerocila serra, three pairs of hepatopancreatic caeca lie on either side of the digestive tract. Each of the tubules is composed of two types of cells-a type with vacuoles and a type without; they have secretory and absorptive function. Histochemical tests of the hepatopancreas revealed the presence of strongly acidic, weakly acidic, sulphated and carboxylated substances. It is suggested that the gland cells contain large amount of proteins, lipids and phospholipids.