One hundred and ninety‐eight consecutive gastrectomy specimens (78 gastric carcinomas, 120 benign lesions) were reviewed and examined to study the relation between intestinal metaplasia (IM) and gastric carcinomas (GC). IM was classified as complete (type I) and incomplete (types II and III) depending on the types of mucin secreted. Only type III IM was found to be significantly associated with GC (P= 0.0005) when GC was treated as a group in contrast to non‐neoplastic lesions. On subdivsion into different types of GC, such association was only found in the intestinal type but not the diffuse type. The significance of the association between type III IM and the intestinal type GC is discussed. In addition, dysplasia was significantly associated with GC and not with benign lesions (P < 0.005).