Acetylcholine (ACh), a well known animal neurotransmitter was isolated from tissues of Pharbitis nil using five different methods. Its presence in plant extract was confirmed by infrared spectroscopy and mass spectrometry. For quantitative estimation of ACh in P. nil seedlings pyrolysis-gas chromatography was applied. The presence of ACh was found in all organs of the examined plant: seeds, shoot apex, cotyledons, leaves, shoots and roots. However, the highest level of the investigated substance was noted in the youngest growing parts. In 5-dayold etiolated seedlings they were cotyledons, whereas in 14 day-old green plants -shoot apex and young leaves.