-This review summarizes recent advances in knowledge on the development of digestive tissues and their productions as well as mechanisms of regulation in response to age and ingested food in mammalian species (mainly bovine and porcine species). In the first two sections, changes are reported for stomach, pancreas and small intestine, and examined in relation to different situations (colostral, milk feeding and weaned periods). The implication of some regulatory substances (growth factors, gut regulatory peptides and neurohormonal substances) in regulation mechanisms is discussed over these periods. For