<P> Parietal cells ( also known as oxyntic or delomorphous cells ) , are the epithelial cells that secrete hydrochloric acid ( HCl ) and intrinsic factor . These cells are located in the gastric glands found in the lining of the fundus and in the body of the stomach . They contain an extensive secretory network ( called canaliculi ) from which the HCl is secreted by active transport into the stomach . The enzyme hydrogen potassium ATPase ( H / K ATPase ) is unique to the parietal cells and transports the H against a concentration gradient of about 3 million to 1 , which is the steepest ion gradient formed in the human body . Parietal cells are primarily regulated via histamine , acetylcholine and gastrin signaling from both central and local modulators ( see ' Regulation ' ) . </P>
the site of secretion of h + and cl -
Parietal cells