The major aim of this investigation was to examine the interactions of manganese and iron absorption by rat Everted Gut Sac (EGS). Iron absorption by rat EGS was completed within 60 min of incubation time, whereas manganese absorption was occurred within 30 min. Absorption of both metals by EGS was dose and time dependent processes. Manganese absorption was reduced by 45% when iron was added to reaction mixture. The absorption of iron was decreased by 15% when manganese was added to the medium. The effects of other factors including glucose and citric acid on intestinal absorption of iron and manganese were also investigated here. Both glucose and citric acid enhanced both metals absorption and the absorption seems to be an energy dependent process.