Horizontal cells in the retinas of cats and rabbits are morphologically similar; in both species, two types can be distinguished in Golgistained material. Horizontal cells and their processes are readily recognized in electron micrographs, and many of the horizontal cell processes appear to make synaptic contacts with dendrites and somata of bipolar cells, and probably with other horizontal cells. The synapses of the horizontal cell appear similar to chemical synaptic contacts described throughout the nervous system. With the finding of synaptic contacts, it seems clear that retinal horizontal cells should be classified as neurons.