Background: The exocrine pancreas is of immense importance as regards carbohydrate, fat and protein metabolism. It comprises roughly 98% of the total volume of pancreas. The pancreas develops from two evaginations of the foregut – a dorsal and a ventral pancreatic bud. These buds fuse to form a single organ when the fetus is 12mm crown rump length. These buds give rise to tubules which differentiate into ducts. The primitive duct epithelium provides the stem cell population for all the secretory cells of the pancreas including the exocrine acini. The exact timing of appearance of various enzymes is not yet clear due to insufficient number of human studies. Research has revealed that neonatal pancreas does not show maturation as regards secretory capacity even though it acquired a mature morphological appearance. Also, any insult to the developing exocrine pancreas can result in a variety of exocrine insufficiencies. Purpose of study: It is a baseline study attempting to describe the sequential development of the parenchyma with particular focus on the cytogenesis of exocrine component. This knowledge will guide us in identifying any abnormalities during pre-natal development. Results: The exocrine acini developed from the lining epithelium of the tubules that arose as an evagination of the foregut endoderm. It was found that by 18 weeks of gestation the acinar cells showed evidence of zymogenic granules in the apical cytoplasm. By the 5th month of gestation, a mature morphological appearance was acquired by the fetal pancreas. Conclusion: Any factor that causes deviation from the normal development during this period will result in improper development. Potential implications: This knowledge will help in exploring any factors that result in abnormal development and hence, exocrine pancreatic insufficiency.

Keywords: Acini; Developing; Exocrine; Morphological; Pancreas.