Both glucocorticoid and mineralocorticoid hormones are known to be involved in the physiology and pathophysiology of the gastrointestinal tract. Studies on the mechanism of action of steroid hormones indicate an initial obligatory step of binding to stereospecific receptor proteins in the cytoplasm of target tissue cells. Mucosal cells from the gastrointestinal tract of adrenalectomized, gonadectomized rats contain cytoplasmic glucocorticoid receptors which bind tritiated dexamethasone with an affinity (Kdiss4C) of approximately 10(-8)M. The concentration of glucocorticoid receptors per unit cytoplasmic protein is in order duodenum greater than jejunum greater than ileum=stomach greater than colon, and their affinity for steroid hormones is in order dexamethasone greater than corticosterone greater than deoxycorticosterone=aldosterone. No glucocorticoid receptors could be demonstrated in esophageal mucosal cells. Binding sites for tritiated aldosterone, with affinity characteristics appropriate for physiological mineralocorticoid receptors, were demonstrated in duodenum, jejunum, ileum and colon. No similar sites could be shown in the mucosa of the gastric antrum.