Gluconeogenesis is responsible for the maintenance of blood glucose levels as hepatic glycogen stores become depleted. Traditionally, only liver and kidney have been believed to be capable of gluconeogenesis, but a gluconeogenic capacity for the small intestine has recently been proposed. This possibility is supported by the expression of key gluconeogenic enzymes and radiolabeled tracer experiments, but these data are not unequivocal and alternative roles can explain the presence of gluconeogenic enzymes in this organ.