With an increase of alcohol consumption, the occurrence of corresponding alimentary disorder has been steadily increased. Some investigators reported that alcohol is a calorie substitute predisposing malnutrition, while others have described alcohol as a gastroenteric toxin. Thus, the pathogenesis of alcoholic alimentary tract injury has not been settled yet. This study was conducted anatopathologically to evaluate the effect of alcohol upon the jejunum. Sixty healthy Spraque-Dawley rats weighing about 200gm were used for this experiment and divided into the following two groups. 1) Control group fed basic diet for 20 days. 2) Alcohol administered group given 40% of alcohol for 20 days. The basic diet was nutritionally composed of adequate solid diet, and each rat was administered orally 20~25gm of basic diet per day. Control group was administered basic diet with 20㎖ of normal saline. Alcohol administered group was given orally 20㎖ of alcohol instead of normal saline in addition to basic diet. The results obtained from this experiment were as follows; Light microscopically, jejunal villi were mildy atrophied in alcohol administered group. Electron microscopic study revealed a number of ultrastructural alterations such as mitochondrial abnormalities, vesiculation of Golgi apparatus, and increased fuzzy material above the micro villi. Disruption of Cristae, formation of clear spaces and myelin figures or increased cytoplasmic lipid droplets were also observed in the jejunal villi.