Morphological development of the lamina epithelialis mucosae (LEM) of the ileum of broiler chicken was evaluated using light and transmission electron microscopic techniques. Ileal sections were collected on embryonic days (ED) 14, 17 and 19, as well as post-hatch days (PD) 1, 3, 5, 7, 14, 21, 28, 35, 42 and 56. The result showed that the ileal LEM, which were poorly defined at embryonic days 14 and 17, consisted of enterocytes and some atypically shaped goblet cells. Apico-lateral tight junctions and irregularly shaped microvilli were associated with the enterocytes at ED 14 and 17. The enterocyte microvilli were more uniform in shape and distribution at ED 19. The embryonic goblet cells were varied in shape and possessed basally displaced, star-shaped nuclei and small apical cytoplasmic vacuoles. During the post-hatch ages, the LEM was a typical epithelium with a single layer of columnar-shaped enterocytes that became highly elongated at post-hatch day (PD) 7. The goblet cells were characteristically ‘wine-glass’ shaped. Follicle-associated epithelium (FAE) showing numerous lymphocytes among the enterocytes occurred in the post-hatch LEM. The intra-epithelial lymphocytes (IEL) were first encountered at PD 1, but increased several folds within the first two weeks post-hatch. Entero-endocrine cells were observed in the epithelium from PD 21. Finally, from this study, it is obvious that enterocytes and small atypically shaped goblet cells occur in the ileal LEM during the pre-hatch period, but these cells assume adult morphological characteristics after hatch. Thus, the cells of the ileal LEM play strategic absorptive, secretory and protective roles in the gut.