The present work describes the distribution of S-100 protein in the intestinal tract of a Chinese soft- shelled turtle specimen (Pelodiscus sinensis). S-100 protein positive cells were located in the intestinal tract, from the proximal small to distal large intestine. S-100 protein positive dendritic cells had (1) in the interspace between the submucosa and circular muscle layer; (2) in the circular muscle layer; and (3) between the circular and longitudinal muscle layers of the intestine. Fewer were found in the large intes- tinal lamina propria and submucosa. Three types of positive cells (S-100 protein positive cells, C-kit posi- tive ICCs and Silver staining glial cells) with 1–2 long or 2–3 short processes were distributed as lace-like or surrounding blood vessels in the different locations mentioned above. In the lamina propria, all the positive cells with irregular processes were connected with each other and formed a network. In the sub- mucosa, all the positive cells were found surrounding the blood vessels.