Background and Aim: Pancreas is unique for its dual role of exocrine and endocrine function, well known for its association with Diabetes mellitus, a very common endocrine disorder. The research of fetal pancreas has great implication in clinical practice and treatment protocol as it is a suitable organ for transplantation in patients of insulin dependent diabetes mellitus as cell replacement therapy. Aim of this study was to observe the gross anatomical and light microscopic changes undergone by human fetal pancreas in its different developmental stages. Materials and Methods: The present study was conducted on 24 fresh aborted human foetuses belonging to both sexes obtained from the Department Of Obstetrics And Gynaecology, Institute of Maternal and Child Health (IMCH) Calicut. After noting the gross anatomical features of the tissue bits, light microscopic and morphometric study was conducted. Statistical analysis was done using SSPS16. Results: Early fetal pancreas differed considerably from the near term foetuses in the acini appearance, islet size and distribution of connective tissue which was discussed in details. Conclusion: The various changes observed in the exocrine and endocrine parts of pancreas of human foetuses belonging to different gestational age will help research scholars and is of utmost importance in its implication in replacement therapy