The distribution and size of ganglion cells in the retina of the bottlenosed dolphin are described. Ganglion cells concentrate at two spots of the highest density in the nasal and temporal quadrants, 15 to 16 mm (50 to 55°) from the optic disk. The mean peak cell density in both spots is about 670 cells/mm². With a posterior nodal distance of 14.5 mm (under water), this corresponds to 43 cells/deg², which provides a retinal resolution of about 9'' in water and 12'' in air. Mean cell size was from 26 to 31 µm in various parts of the retina.