The synthesizing activity for vitamin A esters in the several tissues of rat was investigated. The activity was high in pancreas, liver and intestinal wall, especially it was extremely high in pancreas. The synthesizing activity in intestine was found to be high as that of liver, but the hydrolysing activity for vitamin A ester was low. It suggests the role of the esterase of intestinal wall for the transport on vitamin A absorption. The distribution of the activity in the gastrointestinal tract was as follows : The activity was present in the intestinal wall, the higher the more upper in its position. The little or no activity was detected in stomach, caecum, colon and lower parts of intestine.