The purpose of this study was to investigate the micro anatomical structure of the digestive tracts, and the distribution of carbonic anhydrase (CA) of digestive tracts in the laying chickens (Leghorn). It has been reported that CA was found widespread in the epithelial cell, especially in chief cell of proventriculum and non-keratinized stratified squation epithelial cells, as well as gland of ventriculum. The results of this study indicated the expression of CA activity was noted in the epithelium of esophagus, proventriculum, ventriculum and duodenum. Likewise, the endothelial cells and erythrocytes in all examined samples have shown CA activities. However, no parietal cells in the gastric glandular cell of proventriculum was noted in this study, suggesting that the chief (oxynpeptic cells) may have functions concerning both the zymogen granule and the hydrogen chloride secretion.