The invention relates to regulatory sequences of the mouse villin gene that efficiently drive transgenic expression in immature and differentiated epithelial cells of the intestine and uro-genital tracts. The invention also relates to recombinant constructs comprising said regulatory sequences, for the control of the targeted expression of determined nucleic acid sequences so-called (heterologous sequences or also transgenes), in cells or tissues originating from the intestinal mucosa. A further object of the invention is to provide cells, tissues or organisms including animals, expressing said determined nucleic acid sequences in a targeted manner.