Three cases of gastric parietal cell carcinoma are described. Tumour cells are round to polygonal, with abundant eosinophilic, granular cytoplasm reactive with phosphotungstic acid haematoxylin and Luxol Fast Blue. Ultrastructurally the tumour cells are characterized by abundant mitochondria, tubulovesicles, intracellular canaliculi and intercellular lamina filled with undulated microvilli.