Somatostatin immunoreactive neurons in rat visual cortex were examined in the light and electron microscopes using an antibody to the tetradecapeptide form of somatostatin. Somatostatin immunoreactive neurons were found to belong only to non-pyramidal classes. They are of five main types: multipolar neurons with either thin or thick dendrites; small and large bipolar neurons; bitufted neurons; horizontal neurons; and neurons in the subcortical white matter. Of the immunoreactive neurons, multipolar neurons are the most common and account for 30% of the population, while bipolar and bitufted neurons make up 25% and 15% of the immunoreactive population, respectively; the least common somatostatin immunoreactive neurons are the horizontal and subcortical white matter neurons. Occasional multipolar neurons with thick dendrites have a prominent ascending dendrite so that they resemble pyramidal cells in the light microscope, but electron microscopic examination confirms that, like all other somatostatin-positive cells, they are non-pyramidal neurons, for they have both symmetric and asymmetric synapses on their cell bodies. Somatostatin-positive neurons are distributed among all the cortical layers and the subcortical white matter but they are more common in two laminae, one coinciding with layer II/III and the other with layers V and VI. The multipolar and bipolar neurons are distributed in similar proportions in these upper and lower cortical laminae, while bitufted neurons are more common in upper laminae and horizontal neurons are predominantly located in layer VI.