Morphometric evaluation of the fetal intestinal graft in the late post-transplant period was done by using C57BL/6 mice. Under anesthesia, after hysterotomy, a transversal laparotomy was done in the fetus to harvest all intestines. Grafts, cleaned from its mesentery, and divided were transplanted into the preperitoneum space, from male mice, C57BL/6 strain. Thirty days after, mice were killed, and the graft was analyzed with HE stain and S-100 protein. All grafts as well as fetal and adult intestines were evaluated as controls. All developed grafts showed muscular layer and positivity for S-100 protein as the adult intestines. The goblet cells, absent in fetal intestines, were in larger number in isogeneic grafts than in adult intestines, even with lower villus. These findings showed sharp progress of the isogeneic graft from fetal to adult intestine, suggesting that they can be viable and might be functionally appropriate in the late period after transplantation.