Summary Total pancreatectomy was performed in a series of dogs. The survivors were maintained with isophane insulin and a routine kennel diet. After a period of 14 to 17 days, complete mechanical small bowel obstruction was created in five of these dogs at a high jejunal level and, in five others, in the terminal ileum. The dogs were allowed to eat and vomit, being maintained with routine diet and isophane insulin. As long as the intestinal tract remained intact, there was no rise in the serum amylase in these dogs, although massive intestinal distention developed with its concomitant free peritoneal fluid. The source of the elevated serum amylase observed in dogs with acute mechanical small bowel obstruction is the pancreas.