Similarities between the acanthomatous epulis and ameloblastomas resulted in debate regarding the nature and origin of the acanthomatous epulis found in dogs. In an attempt to elucidate the origin and character of the acanthomatous epulides, this study aimed to find suitable cell markers to identify odontogenic epithelium versus oral epithelium in developing dog teeth in order to use in future research on the pathogenesis and pathology of odontogenic neoplasms in dogs. As specific markers for odontogenic epithelium have not been described in dog tissue, proposed markers of odontogenic epithelium of human and rat tissues were tested on developing dog teeth. Keratin 14, keratin 19, amelogenin, p75 neurotrophin receptor and calretinin have been proposed as markers for inner enamel epithelium and/or ameloblasts in human and rat tissue and was therefore included in this study. Keratin 14 and keratin 19 can not be regarded as specific markers of odontogenic epithelium as various other types of epithelium also stained positive with these markers. Amelogenin could be a promising marker to distinguish between odontogenic tumours and non-odontogenic tumours as it was only detected in odontogenic tissues in this study. However, amelogenin has also been observed in other tissues in dogs and rats, and therefore further studies on this protein will be needed to elucidate the expression profile of amelogenin in odontogenic versus non-odontogenic tissues in dogs. p75 Neurotrophin receptor expression was restricted to certain regions of the inner enamel epithelium and no staining was observed in other epithelial cells. It therefore seems to be a promising marker to differentiate between odontogenic and non-odontogenic epithelium, but the widespread staining observed in the mesenchymal tissue makes differentiation between odontogenic and non-odontogenic stromal elements impossible. Calretinin staining was observed in the alveolar epithelial cells directly overlying the developing tooth germ, proposed as the oral epithelium where the dental lamina takes origin from, as well as the dental laminae and Serres rests. No staining was observed in the rest of the oral epithelium and it can therefore be proposed that calretinin could be a useful marker to distinguish between odontogenic and non-odontogenic epithelial cells. In light of the results found in this study on foetal tissue, the expression profile may be different in adult tissue. Odontogenic tumours in adult dogs may originate from remnants of odontogenic tissue like Serres rests and Malassez rests. It is therefore proposed that this study be repeated on adult dog tissue with specific reference to Serres rests, Malassez rests and the associated gingiva Copyright / Dissertation (MSc)--University of Pretoria, 2008. / Oral Pathology and Oral Biology / unrestricted