Ulcerated oesophagus. Endoscopic view of the damaged lining of an oesophagus (gullet) in a person affected by gastrooesophageal reflux disease (GORD). GORD (reflux oesophagitis) occurs when stomach contents leak back (reflux) into the oesophagus. The acid in the stomach contents damages the mucosal layer (lining) of the oesophagus. This can cause heartburn, necrosis (death) of the mucosal cells, and ulcers. GERD occurs when the lower oesophageal sphincter, which normally closes off the entrance between the oesophagus and stomach, does not close properly. Treatment is usually with antacids but surgery may become necessary in extreme cases.