Telocytes (TCs) are a vital constituent of interstitial tissue. They contribute to regulating cell function in heterotypic connections via direct contact or paracrine singling. Few studies mentioned intraepithelial TCs; however, they have been identified with scanning electron microscopy (SEM) and transmission electron microscopy (TEM). In this study, we investigated the intraepithelial and interstitial TCs using immunohistochemistry (IHC) and TEM. TCs can be identified by their distinctive telopodes (TPs), which consist of podoms and podomere, using TEM and immunohistochemical staining with CD34, CD117, and VEGF antibodies. Intraepithelial TCs established heterocontact with the lamellar capillary and interstitial TCs connected with the blood vessel in lamina propria. Intraepithelial TCs established direct contact with epithelial cells, which formed the lymph space while interstitial TCs connected with the secondary vascular vessels. The study provides evidence for TCs' heterocontact with lamellar blood capillaries, the blood vessels, chloride cells, and immune cells, such as rodlet cells and lymphocytes. In conclusion, TCs have a role in regulating respiratory activities, maintaining osmotic pressure, modulating the immune response, and conducting immunosurveillance.