The distribution spinal neurons with long descending axons was studied in the cat by means of retrograde transport of horseradish peroxidase. Labeled neurons appeared bilaterally in the cervical and the thoracic cord following injections in the lumbosacral cord. In some cases hemisections were made rostrally and contralaterally to the injections in an attempt to determine whether or not the axons crossed. Neurons with uncrossed descending axons were located in laminae I, V, VII and VIII. Lamina I neurons were present in all the spinal segments. In lamina V labeled neurons were distributed mainly laterally in the cervical cord but medially and laterally in the thoracic cord. In the upper cervical and the thoracic cord laminae VII and VIII neurons were distributed very densely along the lateral cord, accounting for 30 and 40 of the total labeled neurons, respectively. In the cervical enlargement they were located in the middle part of lamina VII and in lamina VIII, accounting for about 25% of the total labeled neurons. Neurons with crossed descending axons were found in laminae V, VII and VIII, in the medial part of lamina VII including the intermediomedial nucleus of the thoracic levels and close to the central canal. Lamina V neurons were very small in number. The largest collections of labeled neurons were present in the medial part of laminae VII and VIII. They accounted for about 45% to 55% and 37% of the total in the cervical and the thoracic cord. These neurons may function as the long spinal reflex paths for forelimb-hindlimb synergies and the intercalated paths between the supraspinal descending tracts and the spinal motor centers.