In muscularis externa of mouse small intestine, cells with ultrastructural features of macrophages were invariably observed in three layers: in the subserosal layer, between the circular and longitudinal muscle layers, and in association with the deep circular plexus. These macrophage-like cells (MLC) had a single indented nucleus, perinuclear Golgi complex, smooth and rough endoplasmic reticulum, many pits (coated and uncoated) in the plasma membrane, coated vesicles, light vesicles, and primary lysosomes, but rather few heterogeneous lysosomal vacuoles. MLC were partially enveloped by processes of interstitial cells of Cajal. FITC-dextran used in combined fluorescence stereo microscopy, fluorescence microscopy, and electron microscopy was employed as a tracer to study the endocytic qualities of the MLC. The mice were killed 5, 15, 30, and 60 min, 1 day, and 4 days after dextran administration. By fluorescence microscopy after 1 or 4 days MLC were observed as a constant cellular population with a strikingly regular distribution. By electron microscopy dextran-containing vacuoles were conspicuous after 1 h or more. MLC of the subserosal layer and between the circular and longitudinal muscle layers could be distinguished with respect to general appearance, pattern formation, and apparent dextran contents.