Mild heat treatment can modulate metabolism and prevent stress-induced alterations in cells and tissues. Retinoids are known to influence cellular metabolism and are essential for growth and differentiation, particularlepithelial tissue. This study examines the effect of mild heat treatment on retinoid alterations in enterocytes in the rat small intestine. Heat treatment changed the differentiation pattern of enterocytes along the villus-crypt axis, accompanied by increases in retinol, retinaldehyde, and retinoic acid in proliferating crypt cells. Activities of retinoid metabolizing enzymes such as retinaldehyde oxidase and retinaldehyde reductase were also increased. These results suggest that mild heat treatment can alter retinoid metabolism in the small intestine, which might influence epithelial cell proliferation and differentiation.