This investigation provided oxygen quotients of slices of bovine whole attached gingiva, the epithelium and the connective tissue. Respiratory measurements were made on an hourly basis for three consecutive hours with Gilmont differential syringe manometers according to the direct Method of Warburg at 37.5 C. Oxygen quotients were calculated on a microliter per milligram of dry tissue per hour basis. Although a very slight but progressive decline in respiratory rate during the 3 hours of observation was noted in the three classes of tissue samples, the values of the oxygen quotients for each hour within each class were remarkably similar. The mean oxygen quotients obtained for slices of whole attached gingiva, epithelium, and connective tissue are 1.56, 2.09 and 0.69, respectively. The oxygen quotient for bovine gingiva is similar to that reported by others for human gingiva but lower than that reported for rat gingiva. The oxygen quotient for the connective tissue is similar to that of bovine slightly dentinogenically active dental pulp. Oxygen quotients calculated on a different basis in another laboratory yielded higher values for human gingival epithelium and connective tissue than are reported here but there is agreement that respiratory activity of the epithelium is about three times as great as that of the connective tissue. The abundance of stroma in the latter could account for the difference, but the oxygen quotients for the two specific types of cells remain to be determined.