Pancreatic acinar cell metaplasia of the gastric mucosa is a newly recognized entity. Its physiological relevance and association with other gastric pathological conditions remains to be elucidated. We studied morphology of pancreatic metaplasia of the gastric mucosa in 15 cases. Two morphological forms of pancreatic metaplasia were noticed: an acinar form and a diffuse form. The diffuse form is characterized by small foci of pancreatic metaplasia dispersed in the gastric mucosa without any separation from the surrounding gastric glands. The acinar form is characterized by acini of pancreatic metaplasia separated from the surrounding gastric mucosa by strands of connective tissue and single smooth muscle cells. Acinar form of pancreatic metaplasia seems to be spared by the chronic atrophic gastritis involving the neighboring gastric mucosa.