Cytological structure of the Hepatopancreas of” Penaeus indicus “ of Persian Gulf water were studied using light microscope. The gland was a compound tubular type with the secretory tubular units which radially arranged and released their secretion into the central ducts. The secretory unit walls, were covered by 4 different cell types namely, stem or embryonic, fibrillar, blister like, and resorbtive cells. Glands were covered externally by connective tissue and 2 layers of smooth muscles..