The present communication describes a reflex which we call ‘gastroesophageal reflex’ and discusses its significance. Fourteen dogs were anesthetized, and two balloon-tipped catheters were introduced: one in the stomach and the other one in the lower esophageal sphincter (LES). The LES pressure response to gastric distension with a balloon filled with H2O in increments of 10 ml up to 100 ml and to the increase of the intra-abdominal pressure (IAP) was recorded. The gastric pressure response to LES distension with water in increments of 2, 4, and 6 ml was also registered. Gastric distension led to LES pressure increase; the greater the gastric distension, the higher the LES pressure increase. An increase of the IAP, too, effected the LES pressure increase. In contrast, LES distension caused insignificant gastric pressure changes. The results were reproducible. The constant response of the LES to gastric distension as well as the reproducibility postulate a reflex relationship between the two actions. We call this relationship ‘gastroesophageal reflex’. This reflex is suggested to play an important role in prevention of gastroesophageal reflux. It tightens the LES upon increase of gastric or IAP pressure. This is important in cases of full stomach or during coughing, sneezing, or straining at defecation or micturition. The ‘reflex theory’ is advanced to explain the mechanism of gastroesophageal competence. It seems that the gastroesophageal reflex, rather than the pressure of a controversial anatomical LES, is responsible for gastroesophageal competence. The reflex may prove to be of diagnostic significance in gastroesophageal competence disorders.