The systematic study on the distribution of heparin in 12 tissues of eight mammalian species is reported. It is shown that heparin varies from 1 microgram/g of dry tissue in cat liver up to 1000 micrograms/g of dry tissue in bovine ileum. Heparin was present in relatively high amounts in lung, ileum and skin, of most of the species analysed. It was also observed that heparin was conspicuously present in high amounts in thymus and lymph nodes of all the species except for rabbits. Conversely, heparin was not detected in brains of all the species and also in none of the rabbit tissues. Based on this characteristic distribution the possible physiological role of heparin is discussed.