The study was carried out on ileum of 15 buffalo fetuses ranging from 14.5 cm curved crown-rump length (CVRL) (93 days) to 100 cm CVRL (299 days) to elucidate the histoenzymic distribution of enzymes i.e. alkaline phosphatase (AKPase), Glucose- 6-Phosphatase (G-6-Pase), Succinic dehydrogenase (SDH) and Diaphorases on ileal peyer’s patches during their prenatal development. The fetuses were categorized into three groups based on their CVRL. In Group upto 20 cm CVRL, weak alkaline phosphatase, SDH activity was observed and activity of LDH and Non specifi c esterase (NSE) was absent. In 20 to 40 cm CVRL fetuses, strong AKPase and moderate granular G-6-PD activity was observed in the villi of small intestine and developing group of lymphocytes in submucosa. In > 40 cm CVRL fetuses, strong AKPase activity was observed in dome region of the lymphoid follicle that invaded the mucosa in ileum. However, moderate SDH activity was observed at the periphery. The activity of LDH in 20 to 40 cm CVRL fetuses and also in > 40 cm CVRL fetuses was very weak. Intense activity of NADH enzyme was observed in submucosal lymphoid aggregates in group III of ileum.