A wide number of gastro-intestinal disorders are associated with structural alterations of this district leading to an impaired gastrointestinal function. The study of cell material interactions represents one of the major issues for the development of tissue engineering purposes. Benzyl esters of hyaluronic acid are promising materials because they exhibit good tissue compatibility and are available in various configurations. In this work they have been studied for the possible application of intestinal cell growth and functioning. The preliminary investigation on the morphologic and biochemistry data obtained by monitoring the growth and differentiation of intestinal epithelial cells on two hyaluronic acid benzyl esters is reported. Two types of materials structures were studied: a three dimensional matrix and a macroporous flat sheet membrane. Caco-2 cell line was used: these cells undergo spontaneous enterocytic differentiation after several days in culture. The differentiation status of these cells grown on different materials was used as a parameter of biocompatibility and cell functioning. The status of cell growth and differentiation was monitored by studying cell morphology using scanning electron microscopy. The results obtained were confirmed by biochemical determinations. Although both the configurations of the two polymers exhibited good compatibility with respect to intestinal cells, only the flat sheet membrane proved to induce cell differentiation, leading us to the conclusion that it is a promising substrate for the proposed application.