The structure and function of digestive system of Pinna ( Atriina ) pectinata Linnaeus were studied using histological and histochemical methods. The epithelium of the digest ive tract is composed of columnar ciliated cells, goblet cells ( mocous cell) , and eosinphilic cell only in the epithelium of labial palp, mid-gut and ascending limb intestine. The epithelium of digestive diverticula consist s of secretory cells and digestive ( absorptive) cells. Many blood spaces present in the subcutaneous connective tissue, and / granular cells 0 exist in the connective tissues and blood spaces. The epithelium of esophagus, stomach, mid-gut , style sac and digestive diverticula can produce the digestive enzymes which involved in the digestion and absorption of food particles, and the connective tissues and / granular cell 0 also participate in the digestion and absorption of food. Ferric ion is present in the epithelium of labial palp, esophagus, mid-gut and style sac, and / granular cell 0in the connective tissues. Calcium exists in the connective tissue.