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Etiology:

By definition, reflux esophagitis is caused by increased contact with gastric acid through reflux
However, more factors than simple reflux are involved(see pathogenesis)
Pathogenesis:

Multifactorial including components of the following events:
Decreased competency of the lower esophageal sphincter(LES) which may be due to: transient LES relaxation(most common mechanism); anatomic abnormalities of the LES such as sliding hiatus hernia: intrinsic hypotonality of the LES muscle
Decreased or inadequate mucosal mechanisms such as: slowed esophageal acid clearance; decreased esophageal HCO3 secretion; insufficient H ion clearance pump intramucosally
Epidemiology:

In the U.S, 7% of the population have daily and 15% monthly evidence of GERD
50-70% of pregnant women have evidence of GERD
50-75% of people with GERD have documented esophagitis equalling 3-4% of the general population
Older people have a slightly higher incidence of esophagitis
GERD is equally prevalent in males and females but esophagitis shows an increased incidence in males, 2-3:1
General Gross Description:

Unless removed for some other reason, large esophageal specimens with reflux esophagitis are not seen
The endoscopic appearance of reflux esophagitis uncomplicated by ulceration, Barrett's esophagus or stricture
General Microscopic Description:

The most reproducible and earliest finding is the presence of eosinophiles and/or neutrophiles
There may be hyperplasia of the basal epithelial zone which normally occupies a maximum of 10-15% of the thickness of the epithelium
Hyperplasia of the basal zone is accompanied by thickening of the epithelium with increase in the hight of the vascular papillae of the laminar propria to greater than 50% of the thickness of the epithelium
The histologic complications of reflux such as ulceration and stricture are described separately
Clinical Correlations:

The most common cause of esophagitis is gastroesophageal reflux
Of people with gastroesophageal reflux disease(GERD) 50-70% will develop esophagitis(histologically proven)
The most common symptoms of GERD are Heartburn(>50%), dysphagia(>30%) and regurgitation
The major complications are Barrett's epithelium(15%), peptic stricture(15%) and significant GI bleeding(2%)
References:
Cotran RS, Kumar V, Robbins SL. Robbins Pathologic Basis of Disease, 5th edition. W.B. Saunders. Philadelphia, 1994, pp.761-762 Sleisenger MH and Fordtran JS Gastrointestinal Disease 5th Edition W.B.Saunders Philadelphia, 1993, pp.378-401