In this study, 5 sea gulls brought for fracture treatment and died at the Istanbul University Veterinary Faculty Wild Life Research and Protection Club (VASAK) were used. The digestive systems were dissected after keeping the gulls in 10% formaldehyde solution. Crop and Meckel's diverticulum (Diverticulum vitelli) were not observed at dissection. Ceca averaged 0.7 cm as a pair at both sides of the ileum. Gallbladder was present as a 2.2 cm long pooch between the liver lobes. The aim of this study was determination of macroscobical differences in the digestive system of sea gulls and establishes a data to compare anatomical characteristics with other avian species.