SUMMARY: A histological study of burrowing owl stomach, proventriculus and ventriculus was carried out under light microscopy. On the proventriculus (proventriculus, pars glandularis) the lining columnar mucous cells epithelium presents folds and superficial simple tubular gland (gll. proventricularis superficiales and lamina muscularis mucosae), supported by corion, form the tunica mucosa gastris. The thick tela submucosae gastris is predomnantly constituted by numerous and exuberant gll. proventricularis gastris profundae, a branched tubular type gland that open to mucosae surface. A well developed tunica muscularis gastris of smooth muscle presents internal stratum circulare and external stratum longitudinal. Between these two layers the connective tissue shows the presence of blood vessels and ganglion cells of Auerbach plexus. The tunica serosa is constituted by connective tissue containing adipose cells, blood vessels and nervous elements of serous plexus. In the ventriculus (ventriculus, pars muscularis) situated caudally to proventriculus, histologically we found the same tunics of the antecessor, excepting the lack of tela submucosae gastris. The linning columnar epithelium with low folds connected by a thick cuticle (cuticula gastrica) and simple tubular gland (gll. ventricularis) followed by lamina mucosa gastris. Separated by a thin connective tissue, adjacent to lamina muscularis mucosae, there is the well developed tunica muscularis gastris with thick inner layer (stratum circulare) and outer layer (stratum longitudinale) showing between them plexus of Auerbach. The tunica serosa of ventriculus is similar to that of proventriculus.