Hepatocytes occurred in the stomach as incidental findings in 4 110-112-week-old mice (3 B6C3F1 and 1 Crl:COBS-CD1) sacrificed at termination of 2-yr toxicity/carcinogenicity bioassays of unrelated chemicals. Both sexes, and control and treated animals, were affected. Grossly, 2 mice only had 1.0-5.0 mm, smooth, cream-colored nodules protruding from the glandular stomach mucosa. Histologically, the glandular stomach submucosa and lamina propria adjacent to the limiting ridge, and in one case, the forestomach submucosa had circumscribed accumulations of well-differentiated hepatocytes with abundant eosinophilic cytoplasm and round central nuclei. Adjacent gastric glands sometimes exhibited dilation, epithelial hyperplasia, mineralization and/or microherniation into the submucosa. Ultrastructurally, the hepatocytes were polygonal cells with abundant mitochondria and rough endoplasmic reticulum; intercellular bile canaliculus-like structures exhibiting intraluminal microvilli and bounded by desmosomes were also present. No evidence of hepatocellular carcinoma or primary gastric neoplasms was found. No definitive conclusions concerning cell of origin or pathogenesis of these hepatocytes could be made, but hypotheses include congenital anomaly or post-natal transdifferentiation (metaplasia).