The

œsophagus

, or gullet, of the dog, is constructed in nearly the same manner as that of the horse. It consists of a similar muscular tube passing down the neck and through the chest, and terminating in the stomach, in which the process of digestion is commenced. The orifice by which the gullet enters the stomach is termed the

cardia

, probably on account of its neighbourhood to the heart or its sympathy with it. It is constantly closed, except when the food is passing through it into the stomach.

The

stomach

has three coats: the outermost, which is the common covering of all the intestines, called the

peritoneum

; the second or