Megaloneurite of NADPH diaphorase (NADPH-d) positivity is a new kind of aging-related neurodegeneration and also co-localized with vasoactive intestinal peptide (VIP) in the sacral spinal cord of aged dog and monkey. However, no immunocytochemistry of VIP was exclusively tested in the aged dog and no evidence has been reported in the aged human spinal cord. Aged dogs were used to examine the distribution of VIP immunopositivity in the sacral spinal cord. Immunocytochemistry of VIP and alpha-synuclein were also examined in the aged human spinal cord. The VIP immunopositivity in aged dog was reconfirmed our previous finding illustrated by immunofluorescent study. Megalogneurite was also identified by nitric oxide synthase (NOS) immunoreaction in aged dog. The VIP positive megaloneurites both in age dog and human were detected in dorsal root entry zoon, Lissauer's tract, dorsal commissural nucleus and anterior commissural gray as well as in the lateral funiculus of the sacral spinal cord exclusive of other segments of spinal cord. Alpha-synuclein positivity was present mini-aggregation and Lewy body in the sacral spinal cord of aged human, that also occurred in the lumber, thoracic and cervical spinal cord. It was firstly tested that VIP megaloneurites occurred in the aged human sacral spinal cord, especially in the white matter. Megaloneurites identified by NADPH-d-VIP-NOS immunoreaction could implicate for the dysfunction of pelvic organs in the aged human being. Vasoactive intestinal peptide (VIP) acts on neuronal cells to support physiological condition and protect neurons survival in pathological condition[1-3]. Different from other neuropeptides, the distribution of VIP is restricted to the sacral cord[4]. Or it is majorly distributed in the sacral spinal cord and a few of VIP positivity is detected in the other segment of the spinal cord in cat[5].VIP neurons are small-size neurons and central original source for peripheral innervation[6]. VIP-ergic afferent neurons projected to the pelvic organs are bigger proportion that the other segments, while the lower lumbosacral segments of the neuropeptide innervation was also more priority to the upper lumber segment[7]. VIP fibers are majorly found in the Lissauer's tract (LT), superficial lamina,