The heterotopic pancreas collected from the surgically resected stomachs were studied clinico-pathologically. The number of cases of heterotopic pancreas were 64; 43 in the stomach and 21 in the duodenal bulbus. They were corresponded to 1.2% in the 5446 resected stomachs. The operated cases with this lesion were frequently found in the age of thirty to fifty with male predominance. Thirty eight cases of them were combined with other gastro-duodenal diseases, especially gastric or duodenal ulcers. About 90% of these lesions were found in the pylorus and antrum. They were situated frequently in the greater curvature, posterior and anterior wall, and rarely in the lesser curvature. Their size was ranged about 0.3 to 4.7 cm in diameter, and about 80% of them within 3 cm in diameter. Macroscopically, 49 polypoid, 8 nipple-like, 7 flat and 1 thickening folded lesions were found, respectively. The bridging folds were found in 9 cases, 13.8%. Microscopically, 30, 29 and 6 lesions of type I, II, and III types according to Heinrich's classification were found, respectively. The ulcer formation of the mucosal surface of the heterotopic pancreas was found at rate of 10%, and cystic transformation in about 6%.