Abstract: The lumbosacral and caudal protions of the spinal cords from 8 new-bornblack and white dairy cattle were stained in toto with toluidine blue or withNissl mixture for cell bodies after being divided into segments.And then,all thespinal cords were cut transversely by paraffin sectioning.It was found thatthere were 15 nerve nuclei in the spinal gray matter of the lumbosacral andcaudal portions in the dairy cattle.There were the nucleus marginalis,thesubstantia gelatinosa,the nucleus proprius,the nucleus reticularis and major part ofthe nucleus dorsalis in the dorsalis in the dorsal horn of the spinal cord;theminor part of the nucleus dorsalis,the nucleus intermedio-medialis and thenucleus intermedio-lateralis in the intermediate zone;the sacral parasympatheticnucleus.the nucleus commissuralis.the nucleus ventromedialis,the nucleusdorsomedialis.the nucleus ventrolateralis,the nucleus dorsolateralis,the nucleusretrodorsolateralis and the nucleus centralis in the ventral horn.The nervenuclei of the dairy cattle and other animals including human are also comparedin this paper.