In the tadpole of the bullfrog, Rana catesbeiana, the absorptive cells of the small intestine are characterized by the presence of invaginations of the surface plasma membrane or pinocytic vesicles in the apical cytoplasm and numerous lysosomes in the supranuclear region. These cytological features suggest that the absorptive cells may be able to ingest some macromolecules or particles. The possibility of macromolecular absorption in this animal was examined by using horseradish peroxidase (HRP) and the electron microscopic cytochemical technique. Exogenous HRP was ingested in the absorptive cells by pinocytosis and then accumulated in multivesicular bodies (MVBs) by the contribution of pinocytic vesicles to MVBs. The pinocytic vesicle changed its shape to have an inner vesicle. Some of the inner vesicles of MVBs seem to have originated from the inner vesicles of pinocytic vesicles. Almost all the MVBs in the subapical region showed HRP activity, but some of them showed no acid phosphatase (AcPase) activity; those in the supranuclear region always showed an intense AcPase activity. Therefore some of the subapical MVBs are heterophagosomes and may be joined with lysosome during the movement toward the supranuclear region. The MVBs with lysosomal enzymes in the subapical or supranuclear region are presumably important sites of intracellular digestion. The results indicate that intracellular digestion may occur in the small intestine of the bullfrog tadpole under natural conditions.