Abstract
 Aim: The 97-kDa Valosin-containing protein has important functions in proteolysis. Although the expression of p97 / VCP has been studied in many types of cells and tissues, the localization of p97 / VCP at cellular level in developing mouse pancreas and liver has not been determined. Therefore, the aim of our study was investigate the immuolocalization of p97/VCP in the rat fetal and postnatal liver and pancreas. 
 Material Methods: The liver and pancreas from fetal, postnatal (1, 5, 15, 35 days old ) and adult (50 days old) mice were examined by using immunohistochemistry in order to determine the expression of p97/VCP. Furthermore the development of mouse pancreas and liver were histomorphologically analyzed under light microscope. 
 Results: The histological structures of the mouse pancreas and liver were maintained in postnatal period. The histological differences between endocrine and exocrine pancreas were significantly observed from the postnatal 5th day. The expression of p97/VCP in Langerhans islets was determined from day 5. p97/VCP expression was also seen in the exocrine pancreas in all postnatal days. p97/VCP was expressed in developing pancreatic and liver tissues and its expression was increased with the development.
 Conclusion: This study is the first to examine the distribution and the localization of p97/VCP in the fetal and postnatal rat liver and pancreas. This study forms the basis for clinical studies in order to determine the function of p97 / VCP in liver and pancreatic cells.