The study was conducted on gizzard of 0 day old, six Uttara fowl birds to elucidate ultrastructure. The sample of 2 mm size were fixed in Karnovsky;s fluid followed by 1 % osmium tetraoxide. Then the samples were processed as per the standard procedure TEM and SEM. Under scanning electron microscopy of gizzard, koilin layer was distinct and tunica mucosae and tunica submucosae were present without distinct demarcation. Tunica propria submucosa revealed simple tubular gland as tube like projections. Transmission electron microscopy showed four different types of cells in the gizzard glands i.e. surface cells, chief cells, intermediate cells and basal cells. The surface cells near gland opening into crypt were low columnar type. Chief cells were cuboidal and located in lower part of the glands. Basal cell had pale cytoplasm compared to chief cells. The nucleus was round with marginal heterochromatin and centrally placed nucleoli. Intermediate cells had characteristics of the basal and chief cells. The muscle cells of tunica muscular had mostly centrally placed nucleus but the cells towards the lamina propria submucosa had nucleus slightly away from the center indicating obliquely present muscle fibers.