Of 9 male Sprague-Dawley rat organs examined, GABA was present at highest levels in the pancreas, thymus, and adrenal (34–40 pmol/mg wet weight) and lowest in heart and testis (6–10). Intermediate levels were present in stomach, liver, spleen and lung. Streptozotocin, a B cytotoxic agent, lowered pancreas GABA levels to 1/3 control values without significantly affecting that of the other organs or plasma levels. Collagenase isolated rat islets contained 190 ± 25 (SE) whereas hand isolated catfish Brockmann bodies contained 121 ± 16 (SD) pmol GABA/mg wet weight. Rabbit pancreas contained 14 ± 4 and 3 ± 1 pmol/mg in the tail and body, respectively. In cannulated rats, injection of GABA increased plasma glucose with and without AOAA. In 15 normal SD rats, plasma glucose correlated with plasma GABA in a positive manner ( r + 0.644), though in 6 human diabetics (treated) this correlation was of a negative nature and of low order ( r = − 0.339). Incubation of rabbit pancreas pieces in vitro (method of Coore and Randle) indicated GABA may facilitate insulin release and inhibit glucagon release. Additionally, GABA was released in response to high glucose concentration, and pieces of pancreas incubated in 10 −3 M GABA for 30 min evidenced significant uptake of GABA whereas those in 10 −5 or 10 −7 did not. Though the variation in these later data is large, further experiments using more refined techniques are warranted. (Supported in part by H. D. Foundation and USPHS Grant MH-28243.)