Abstract: Eight new-born Chinese buffalo were used for cytoarchitectural observation of thespinal gray matter in the present study.The structural features of the spinal gray matter inthe intumescentia cervicalis were demonstrated and the exact site fo the spinal intumescentiacervicalis of the Chinese buffulo was determined to be on C3-T2.These results suggested thatthe exact site of the intumescentia cervicalis differed between the Chinese buffalo and the In-dian buffalo or other animals.The relationship between the structural features of the spinalgray matter and the exact site of intumescentia cervicalis were discussed.