The ganglia belonging to the Autonomic Nervous System (ANS) are divided into groups according to their location. The superior celiac and mesenteric ganglia are pre-vertebral sympathetic ganglia. These are located anterior to the vertebral column and to the abdominal aorta at the level of the vertebrae T12 to L1. Connecting the Central Nervous System (CNS), via the major and minor splenic nerves, to the Peripheral Nervous System (SNP), forming a tangle of nerves called the nervous plexus. Both are involved in the control of gastrointestinal motility and are therefore involved in the pathophysiology of the disorders inherent to their territory of innervation. A total of 33 anatomical human blocks containing the abdominal aorta and pancreas, obtained from male and female individuals ranging from 20 to 90 years old, were divided and fixed in 4% formalin solution, divided into three groups: Group I (young - 20 to 40); Group II (adult - 45 to 60) and Group III (elderly - 70 to 90), where structural and ultrastructural aspects of the celiac and mesenteric superior ganglia were evaluated for their topography and microscopic components through the staining of Hematoxylin and Eosin, Masson's trichrome, Violet Cresil, Verhoff and Picro-Sirius, the general identification of the ganglionic components, elastic fiber and the ganglionic collagen component, as well as the Scanning Electron Microscopy (MET) method were observed. As to the macroscopic aspect, the celiac ganglia were counted in 58, 25 specimens (86% of the cases) were bilaterally rectangular, 7 (21%) were fused at the median line, and 1 (3%) in the antimer left, both of irregular appearance. Relatively all belonging to this antimer were inferior to those of the right antimer. The superior mesenteric ganglion, with a predominantly star-shaped shape, occurred in 10 specimens (30%), located anterior to the superior mesenteric artery, and in 17 (51%), posterior to it, in 3 cases a "cross-linking" of and in 3 cases (9%), the ganglion was not found, only a tangle of bundles with nerve fibers. Regarding the qualitative part, it was noticed that as the human being grows older there is a decrease of type III collagen fibers, and type I fibers predominate in the groups: GII and GIII and quantitatively, although no statistical analysis was performed the mean of the GIII nerve areas was higher in relation to the GI; on the other hand, the areas of the nerve fascicles showed no apparent differences. The area of the neuronal body of GI, GII and GIII showed a progressive decrease of this parameter in the GII and GIII groups. The material was supplied by the São Paulo State Capital Surveillance System (SVOC-SP/USP) and after its collection the pieces were processed in the Laboratory of Functional Anatomy Applied to Clinic and Surgery (LAFACC) of the Department of Anatomy of the Institute of Biomedical Sciences III of the University of São Paulo (ICB III - USP). The structural and ultrastructural study of sympathetic ganglia in humans opens future perspectives for research correlated with morphology and its function. The results may be important for human neuroscience, giving support to treatments of diseases related to the gastrointestinal tract (GIT), which presupposes great relevance of this study.