Objective: Intraepithelial lymphocytosis (IELosis) is a characteristic feature of gluten-sensitive enteropathy (GSE), though, the cut-off is still debatable. We aimed to evaluate the number and distribution of IELs in normal duodenum, and in non-GSE IELosis and GSE. Method: The study group comprised of a spectrum of normal duodenal biopsies (n=31), non-GSE IELosis (n= 30), Type 1 (n=22) and Type 3 (n=21) serologically diagnosed GSE cases. The number of IELs/100 enterocytes and distribution on H&E and CD3-immunostained sections, were assessed for each group. Chi square test was used for statistics. Results: IELs increased significantly through the spectrum (15, 55 in normal, 25, 37, 00 in Type 1, 67, 10 in Type 3) on H&E and CD3, respectively (p<0,001). IEL counts ≥20 on H&E and ≥25 on CD3 had a sensitivity of 95,35 % and 100 %, and a spesificity of 40,98 % and 32,79 %, respectively, for GSE. IEL distribution was diffuse in Type 1 (95,5 %), Type 3 (100 %) but focal in non-GSE (80 %) (p<0,001). Conclusion: The current cut-off for IEL counts seems to be sensitive for IELosis, though, not specific for GSE and needs to be accompanied by the diffuse distribution of IELs.