The Brown banded Bamboo shark is a benthic shark and unlike most of shark, to attract the oxygen in the water no need to move constantly. In this investigation, 36 individual of Brown banded Bamboo sharks (Chiloscyllium punctatum) were caught from Dervish's Creek in the northern Persian Gulf. Certain sections of the gill tissue removed and immediately fixed in Bouin’s solution. Then embedded the samples in paraffin and sectioned into 5 micrometer microscopic and stained with hematoxylin and eosin. In order to evaluate the comprehensive, sagittal and cross-section of gill tissue were studied. Microscopic results of cross-section indicated that the gill tissue structures including, filaments and lamella sections revealed. In addition, a variety of cells such as columnar cells and chloride cells (MR) were also detected. According to the results obtained for the cross section, The cell aggregates, named follicularlyarranged NKA-rich cells (follicular NRCs), were found in the gills septum. Therefore, the Brown banded Bamboo shark has three types of NKA-rich cells in the gill: (1) NKA-rich MR cells on the filament and lamella, (2) NKA-rich solitary cells (solitary NRCs) and (3) follicular NRCs on the gill septum.