Abstract: The Lumbosacral and caudal portions of spinal cords from 8 new -born black and white dairy cattle were cut transversely into pieces of 3 mm thickness after being divided into segments. The spinal cord pieces from 7 of the animals were stained with toluidine blue or with Nissl mixture for cell bodies before sectioning. The spinal cord sections from 1 of the animals were stained by Weil's method for myelin sheaths. All spinal cord were cut transversely by paraffin sectioning. It was found that the spinal cord gray matter of the lumbosacral and caudal portions in the dairy cattle could be divided basically into ten laminae as in the cat. However, differences were observed in some of the detailed features. The laminoarchitectures of the spinal cord gray matter of the dairy cattle and other animals including man are also compared in this paper.