This study was carried out to investigate the eltect of the varying degrees of fullness of the stomach on the pancreas and spleen; twenty - four adult cats of different sex and age were used as a material, cats were divided into 3 groups, of which, group 1 had empty, group 2 had half filled and group 3 had maximum tilled stomach, the pancreas and spleen were dissected and abdominal cavity was cross sectioned longitudinally and transversally. This investigation is different from that of Deniz and Klesty in that transversal and longitudinal cross sections of the abdominal cavity were done after the materials were deep freezed: topography of Ihe pancreas and spleen, and their relations with other organs were determined: following dissection Ihe photographies of the mentioned organs were taken; the pancreas was dislocated caudally and cranially about one - three vertebrae lenght depending on the degree of fulness of the stomach; the spleen situated more cranially in the empty stomach compared lo that of in the maximally filled stomach and it was the # 1 organ to change its location and original shape as a result of the degrees of the fullness of the stomach; the extremitas dorsalis of the spleen was pushed caudally about one vertebrae lenght in the half filled stomach and located at the level of the second lumbar vertebrae and similar with the cow spleen.