The work is devoted to an unusual distribution of large neurons of the ganglionic layer of the retina in the cow and horse-in the shape of double systems. The cells forming the double system are referred to the morphological type of alphacells comprising the minority of the total number of all ganglionic cells, being found mainly in peripheral parts of the retina. The methods used were silver impregnation, cytological, histochemical and biometrical techniques. General morphological parameters are established with relatively close disposition of perikaryons from one another. Functional mutual substitution of "twin-cells" of adaptational character is supposed resulting from the necessity of rapid and exact visual analysis.