in taxon enterocyte epithelial cell of small intestine vacuolated fetal-type enterocyte vacuolated enterocyte early enterocyte An enterocyte found in the small intestine of newborn mammals and characterized by the presence of an apical canalicular system (ACS) leading to production of large vacuoles, important for colostral macromolecule uptake. After birth, the vacuolated fetal-type enterocytes are replaced with enterocytes lacking an ACS. immature enterocyte Mammalia