To study and compare the human embryonic cell morphology characteristics, biological characteristics of proliferation and apoptosis of pulmonary and intestinal epithelial in different period of the growth, with a view to the lung and the large intestine tissue on the homology of illustration, and can provide a reference for the theory of traditional Chinese medicine in the lung and the large intestine relationship. Methods：Lung and intestinal tissues in different stages of the embryonic development were embedded in paraffin, HE staining, to observe the epithelial tissue and cell morphology; proliferation and apoptosis of human embryo lung and intestinal epithelial cells in different stages were detected by flow cytometry. Results： In the early embryonic stage (9 to 16 weeks), lung and intestinal epithelial tissue and cell morphology were consistent, no significant differences in the biological characteristics of epithelial cell proliferation and apoptosis (P>0.05). In medium embryonic stage (17 to 23 weeks), and late embryonic stage (24 weeks until born) epithelial tissue and cell morphology was not consistent, and there were significant differences in the biological characteristics of epithelial cell proliferation, apoptosis (P<0.05). Conclusion： Early embryonic stage (9 to 16 weeks) can provide a basis for "lung" and "the jejunum, ileum, colon" homology. In addition, the adult lung and intestine is mainly mutual affiliate between functions, but may be related to the original homology of the associated.