The carotid labyrinth is an enigmatic endocrine structure of unknown chemosensory function lying in the gill region of the catfishes. The carotid body is found at the carotid bifurcation of amphibians and all mammalian vertebrates on the evolutionary tree. It is a vascular expansion comprised of a cluster of glomus cells with associated (afferent and efferent) innervations. In the catfish species studied (Clarias batrachus) a neurosecretory cell system consisting of pseudobranchial neurosecretory cells connect the carotid labyrinth or large vessels (both the efferent branchial artery and dorsal aorta), and is likely akin to the glomus cells, but comparing these structures in widely divergent vertebrate species, the conclusion is that the structural components are more elaborate than those of terrestrial vertebrates. However, these cells reveal both an endocrine phenotype (such as the association with capillaries and large vessels) and the presence of regulatory substances such as neurotransmitters and neuropeptides producing good evidence for high levels of conservation of these substances that are present in the glomus cells of mammalian vertebrates. VIP-immunopositive neuronal cell bodies are detected in the periphery of the carotid labyrinth. They are presumptive local neurons that differ from pseudobranchial neurosecretory cells, the latter failing to express VIP in their soma.