In the present study we have assessed the effect on the survival and the morpho-histochemical changes in the liver and intestine of young giltheads (fish-nursery), Sparus aurata, L., induced by acute action of the anionic tensioactive, alkyl benzene sulphonate (ABS). Firstly, the LC50 of ABS at 96 hours was found to be 0.6 mg/L. Secondly, lots with 50 young giltheads (fish-nursery) were exposed to ABS concentrations of 0.5, 1, 3 and 5 mg/L, to obtain the surface tension value and exposure time required for 50% mortality of the specimens at each tested concentration. Exposure to ABS caused several forms of histopathological damage in the liver (the radial arrangement of hepatocytes was lost) and intestine (destruction of the structure of villi and increase in thickness of the other three layers). In addition, changes in bio-macromolecule components (proteins in general, siderophile proteins, neutral mucopolysaccharides, glycogen and acid mucopolysaccharides) were observed. The degree of these alterations was dependent upon the ABS concentration. These changes could have detrimental effects on the growth and survival of the species.