The distribution of endocrine cells and the areas of islets in the bovine pancreas were investigated by immunohistochemical methods. The islets in the A-region, which consisted of the left lobe, the ventral portion of the body, and the ventral and distal portions of the right lobe, contained a central core of insulin-containing (B-) cells surrounded by glucagon containing (A-) cells, a few somatostatin-containing (D-) cells and sporadic pancreatic polypeptide-containing (PP-) cells. The islets in the B-region, which consisted of the uncinate process, and the dorsal and proximal portions of the body and the right lobe, contained a central mass of B-cells, and peripheral cells which were predominantly PP-cells with a few D-cells but no A-cells. The areas of islets in the B-region were small as compared with those in the A-region. From these findings it is suggested that A- and PP-cells have a complementary relationship to one another. In view of this hypothesis, two types of islet, A-cell-rich and PP-cell-rich islets, were identified. The A-region contained A-cell-rich islets derived from the dorsal pancreatic primordium, while the B-region contained PP-cell-rich islets that originated from the ventral primordium. In the bovine pancreas, the areas containing PP-cell-rich islets are greater than those in previously examined species.