Horizontal and vertical distribution of mesopelagic Phosichthyidae fish larvae was described based on data sampled collected from the surface up to 200 m depth, and at five stratums on the water column. The sampling was performed in summer and winter, 2002, on perpendiculars transects in southeastern Brazilian Bight, between São Tomé Cape (RJ) and São Sebastião Island (SP). The abundance of larval (larvae.m‫)²-‬ was estimated from sample of Bongo net (333 µm) and the density (larvae.m‫)³-‬ from sample of Multi Plankton Sampler (300 µm). A total of 538 larvae of Phosichthyidae was collected during summer, and 146 in the winter. Two species, Pollichthys mauli and Vinciguerria nimbaria, were identified; both were mainly distributed in the oceanic region of the study area and were more abundant between 60 and 80 m depth, where temperature and salinity were higher than 20°C and 36, respectively, which are directly related with the Tropical Water mass, transported by Brazil Current. All larval stages of development were caught, however, the majority was in postflexion stage. In relation to diel variation, larvae were more abundant during the night.