Tracheobronchial epithelium, thyroid organ, thymus, of the developing rats were examined by immunohistochemistry using anti-spot 35 calbindin-antiserum. At E 14, weak to moderate immunoreactivity for spot 35-calbindin was detected in the airway epithelia of the distal half of the trachea and the extrapulmonary bronchus. The immunoreactive cells increased in intensity at E 16-E 21, but decreased markedly after birth. These cells were non-ciliated cells and comprised a majority of the epithelial cells especially in the ventral/cartilaginous portion of the airway. They were characterized by microvilli, vacuoles, granular and agranular endoplasmic reticulum. Typical ciliated cells, which were much less numerous than the immunopositive non-ciliated cells, were immunonegative. In thyroid gland, calbindin-immunoreactive cells first appeared at E 18. They increased in number at E 20-P 1 and decreased gradually after P 7. These cells were the parafollicular cells characterized by numerous secretory granules and situated in close proximity to the basal surface of the follicular cells. In the thymus, immunoreactive cells appeared in the thymic medulla at E 20. They increased in number at P 1, but decreased gradually after P 7. They were stellate in shape and had vesicles, vacuoles, intermediate filaments and represented a subpopulation of thymic reticular epithelial cells. Such a transient appearance of spot 35-calbindin in these cells suggests that this protein may be involved in the regulation of differentiation or may be involved in the process of secretion during the limited developmental period.