Analysis　of　oesophageal　mechanoreceptor-dependent　responses　requires　knowledge　about　the　distribution　of　stresses　and　strains　in　the　layers　of　the　organ.　A　two-layered　and　a　one-layered　quasi-3D　finite　element　model　of　the　rat　oesophagus　were　used　for　simulation.　An　exponential　pseudo-strain　energy　density　function　was　used　as　the　constitutive　equation　in　each　model.　Stress　and　strain　distributions　at　the　distension　pressures　0.25　and　1.0　kPa　were　studied.　The　stress　and　strain　distributions　depended　on　the　wall　geometry.　In　the　one-layered　model,　the　stress　ranged　from　-0.24　to　0.38　kPa　at　a　pressure　of　0.25　kPa　and　from　-0.67　to　2.57　kPa　at　a　pressure　of　1.0　kPa.　The　stress　in　the　two-layered　model　at　the　pressure　of　0.25　and　1.0　kPa　varied　from　-0.52　to　0.64　kPa　and　from　-1.38　to　3.84　kPa.　In　the　two-layered　model,　the　stress　was　discontinuous　at　the　interface　between　the　muscle　layer　and　the　mucosa-submucosa　layer.　The　maximum　stress　jump　was　1.67　kPa　at　the　pressure　of　1.0　kPa.　The　present　study　provides　a　numerical　simulation　tool　for　characterising　the　mechanical　behaviour　of　a　multi-layered,　complex　geometry　organ.　(C)　2004　IPEM.　Published　by　Elsevier　Ltd.　All　rights　reserved.