An enterocyte found in the small intestine of newborn mammals and characterized by the presence of an apical canalicular system (ACS) leading to production of large vacuoles, important for colostral macromolecule uptake. After birth, the vacuolated fetal-type enterocytes are replaced with enterocytes lacking an ACS. [ http://www.ncbi.nlm.nih.gov/pubmed/17901585 http://orcid.org/0000-0002-7073-9172 ]