Actuality, there are few studies about rabbits (Orycotolagus cuniculus) digestive tract anatomy and physiology. These studies are designed at nutrition and biology of the rabbit. But few deal with the anatomy of a surgeon's vision. There are also some researches that propose rabbits as laparoscopic surgery animal model for of the distal oesophagus and stomach. In most cases is used as a model without considering the specific anatomical characteristics of this species. So it is essential to make an anatomical study of the abdominal oesophagus, cardia, and stomach of the rabbit. This should express the characteristics and anatomical differences between species. On the way to that surgeon are more familiar before performing laparoscopic practices in this species. An important difference is the presence of a large portion of abdominal oesophagus. There is reported that animals with large portions of abdominal oesophagus, can not vomit or regurgitate. This anatomical difference is very important when trying to use these animals as a model for gastroesophageal reflux disease. This work is done with the objectives of providing surgeons an anatomical study of the abdominal esophagus, cardia and stomach of the rabbit, to have knowledge of the characteristics in this species and the differences with humans, when used as surgical animal model. Anatomical measures were made to the oesophagus and stomach of 18 males and females New Zealand White rabbits. Between 2,5 to 3,5 Kg. We find that the rabbit has a large portion of an abdominal oesophagus and a large stomach with a large proportion of gastric fundus.