62 year old female and 64 year old male patients underwent subtotal gastrectomy because of adenocarcinoma of the stomach. Two resected subtotal stomachs reveal submucosal glandular heterotopia which are associated with adenocarcinoma. Here we discuss and make effort to clarify the nature and pathogenetic mechanism on the basis of hsitopathologic characteristics of these lesions. They are characterized as follows: 1) Submucosal glandular heterotopia distribute chiefly in the body of anterior and posterior walls. 2) It is composed of cystic and/or hyperplastic mucous epithelium showing clear maturation with no evidence of inflammatory secondary changes such as erosion, degeneration, intestinal metaplasia or borderline atypia. 3) Overlying mucosa reveals diffuse loss of fundic glands and is replaced by pseudopyloric glandular mucous epithelium with often cystic dilatations.