Abstract
Single cell suspensions were derived from the gills of dab Limanda limanda and Atlantic salmon Salmo salar which were free from blood cell contamination. Gills were perfused with heparinized saline before the cells were liberated from their resident position using a procedure employing chelating agents and collagenase digestion. Cells were characterized using light and electron microscopy as well as histochemical staining. The results indicate that the cell types resident in the gill tissue should be capable of expressing local immune competence. Small and large lymphocytes, macrophages, neutrophils, eosinophilic granule cells, goblet cells, chloride cells and cells of unusual morphology were identified especially the presence of goblet cells apparently within epithelial‐like cells.