At three month old male rats the dendritic trees of 36 large pyramidal cells in the Vth layer of the anterior cingulate cortex were analyzed quantitatively by means of the Golgi-Kopsch method. 12 pyramidal cells were localized at the medial border of the regio praecentralis (neocortex), 12 cells were localized in the adjacent mesoarchicortex, 12 cells were localized in the mesoarchicortex, which are three subregions of the anterior cingulate cortex. By means of a varianz-analysis the values of the three subregions were compared, in order to verify a supposed gradient of differentiation. 1. In the three subregions basal the number and the branching behaviour of the dendrites are greater than apical. The pyramidal cells of the neocortex and of the mesoneocortex have significantly more basal dendrites of the 1st, 2nd, 3rd, and 4th order than those of the mesoarchocortex. There are significantly more apical dendrites of the 1st and 2nd order at pyramidal cells of the neocortex compared with the two other subregions. 2. The total lengths of the dendritic branches are in proportion to the dendritic numbers of the corresponding orders. There are following tendencies for the three subregions: the number and length of apical dendrites decrease with the increasing number of order, basally, however, the number and length first increase and than decrease. 3. The total length of all basal dendrites of a pyramidal cell is largest in the mesoneocortex, than follows the neocortex, least values they find in the mesoarchicortex. There are significant differences between every one of the three subregions. The values of the total dendritic tree of a pyramidal cell (total dendritic length, total number of dendrites, volume of the dendritic tree, number of branching sites and free endings, total apical dendritic length) show significant differences between neocortex and mesoarchicortex as well as between mesoneocortex and mesoarchicortex. There are no significant differences between noecortex and mesoneocortex. The values of the total dendritic tree demonstrate that neocortex and mesoneocortex have a similar organization, while the lamina V-pyramidal cells of the mesoarchicortex indicate a significantly smaller and less branched dendritic tree.