Cytoplasmic inclusion bodies, similar to those previously described in abnormal and normal human extraocular muscle, were observed in the orbital surface layer of the superior rectus muscle in rabbit. These inclusion bodies are composed of a flocculent material of low density studded with granular foci of increased density. In sequential samples of serially reconstructed muscle fibers visualized by electron microscopy, cytoplasmic inclusion bodies were seen in 4.5% of 1187 samples through multiply innervated fibers that vary systematically in diameter along their length; inclusion bodies were also seen in 0.8% of 354 samples through multiple innervated fibers of constant diameter. Cytoplasmic inclusion bodies were not seen in 1838 samples through singly innervated fibers. These data suggest that such inclusion bodies may occur preferentially in multiply innervated fibers. The present findings are not compatible with previous suggestions that such cytoplasmic inclusion bodies may be indicative of a pathologic or aging process. These findings are consistent with previous suggestions that such inclusion bodies are to be considered as normal structures in extraocular muscle.