The study set out to examine the pancreas' histological structure and some of its histochemical, immune-histochemical characteristics in the Gull Chroicocephalus Genei. Eight mature Gulls were bought from Baghdad's Al-Gazal market. The animals were sacrificed, and the pancreas isolated, and prepared the general histological components were demonstrated by staining with Harris Hematoxylin and Eosin(H&E). Some special histochemical stains were used, Mallory Trichrome (MT), Azan (Az), Periodic acid Schiff (Pas), Alcian blue (Ab), and Sudan black (Sb). In addition, some immunohistochemical stains were used, including polyclonal guinea pig anti-insulin, polyclonal guinea pig anti-glucagon, and polyclonal rabbit anti-somatostatin for microscopic examination. The results showed that the pancreas is surrounded by thin-connective tissue capsule, around the pancreatic-acini, which are exocrine commponents that contain neutral muco-poly-saccharides, and have intra-lobular, interlobular, and main ducts which lined by simple low cuboidal to low columnar epithelium which haven’t neutral muco-poly-saccharides, blood vessels, and islets of Langerhans, known as endocrine parts that contain acidic muco-poly-saccharides. The pancreas has a moderate amount of the collagen, reticular fibers, and lacks lipids. The pancreatic endocrine components have different-sized cells, includeing glucagon-generating alpha-cells, insulin-generating beta-cells, and somatostatin-generating delta-cells. The study concluded that there are different fine structural details of the gull’s pancreas of other birds.