The coelom is a body cavity found in metazoans (animals that develop from an embryo with three tissue layers: ectoderm, mesoderm, and endoderm). The cells in each tissue layer become differentiated during development, becoming different tissues, organs, and a digestive tract.
The coelom is derived from the mesoderm and found between the intestinal canal and the body wall, lined with mesodermal epithelium.