History and Objectives: Presence of controversy on the arrangement of circular muscle layer of ileum wall in literature and due to the importance of elucidation of structure and function of interstitial cajals cells (ICCs) in regulation of intestinal movement which can shed more light into bowel motor diseases, the present study was carried out in dog well of canine ileum using electron microscopy.

Materials and Methods: A descriptive fundamental research has been performed on five dogs and the samples are taken from distal part of canine ileum which has taken post perfusion by fixative solution in deep anesthetized animals and has been prepared for transmission electron microscopy. The muscle coat, auerbach’s plexus, deep smooth muscular plexus location and connections of ICCs have been studied on iliac wall.

Results: The findings point out that ICC is located in the auerbach’s plexus and circular muscle layer and deep muscular plexus of the ileum wall in all cases. In one case, we found a bundle of ICC together with nerve fibers traversing circular muscle layer between auerbach’s plexus and deep muscular plexus.

Conclusion: We found ICCs in nervous plexus and bulk of circular muscle layer of canine ileum wall, proposed that ICC may have a major role in connections between auerbach’s plexus as a main motor plexus as subsidiary motor plexus of gut. So we recommended further research on mammalian models such as human be conducted.