Data on the distribution of glycogen in cells of the stratified squamous epithelium of skin and mucous membranes of oral cavity, esophagus, vagina and in transitional epithelium of urinary bladder of man and animals are presented. An attempt is made to estimate the significance of accumulation of glycogen in the performance of various functions of the epithelial tissue in the normal state and under conditions of its regeneration and transplantation. The variable role of glycogen in the vital activity of the epithelial tissue and the impossibility to confine it only to the role of storing nutritive substances is emphazied.