Homogenates of normal pancreatic tissue obtained from five female and nine male subjects transformed (3H)estrone sulfate into (3H)estrone and (3H)estradiol-17 beta in vitro. No other unconjugated (3H)metabolites were found. The rates of transformation were comparable to those previously demonstrated in mammary carcinoma and greatly exceeded those found in endocrinologically unrelated pectoralis and abdominal muscle. The results may provide additional indications for a possible association between estrogens and pancreatic function.