For the determination of incidence of lymphoid tissue in the developing salivary gland, a histologic study was made on major salivary glands from 141 human fetuses ranging in gestation age from 13 weeks to 40 weeks. The fetuses were products of artificial abortion, collected at the Department of Pathology, College of Medicine, Seoul National University. Following findings were observed. 1. The overall incidence of lymphoid tissue in toe salivary gland was high in parotid gland to be 46%, and was low in submandibular and sublingual glands to be 6% apiece. The lymphoid tissue seen in salivary glands consisted of intraglandular lymphoid nodule and/or lymptoid tissue with glandular inclusion. 2. There was no significant difference in the incidence of lymphoid tissue appearing in the salivary gland among groups of different gestational period, thus indicating that lymphoid tissue in salivary gland is not transient developmental process. 3. Morphological differentiation of the salivary glands appeals to be fairly consistent by each gestational period and is characterized by gradual decrease of stromal connective tissue, relative increase of parenchyme comprised of %ranching ducts and acini with eventual formation of mature lobule.