The pathogenesis of gastrointestinal and alimentary atopy is an unclear problem. The reason of respiratory or gastrointestinal location of atopic symptoms is unknown. The density of intestinal IgG, IgM, IgA and IgE forming cells (Ig F.C.) was measured in 23 atopic and 16 non atopic children. The IgM F.C. was found to be increased in atopic children up to two years old (p less than 0.05). The IgE F.C. was increased in atopic patients (p less than 0.05), specially over two years old (p less than 0.001). The ratio IgA F.C./IgE F.C. was decreased (p less than 0.02) and we assume it is the more significant index. The same modifications were found in alimentary or gastrointestinal atopic patients and the location of allergic symptoms did not change the IgE F.C. density. We suggest the local increase of IgE F.C. does not play an important role on the type of clinical atopic disturbance. May be it only reflects the "atopic state" and the progressive systemic overstimulation by allergens.