ABSTRACT Background: These cells were distributed throughout the gland between the cortical and the medullary-like. Otherwise within the medulla, these cells were markedly increased. . Aim of work: To detect presence of densely stained cells within the adrenal gland in both sex of turkey. Material & Methods: Adrenal glands of ten male and female turkeys at (one year and five years) were used. The glands were fixed and paraffin sections were stained. Also semi-thin sections were stained and examined by TEM. Results: The glands of both sexes lie in the abdominal cavity at the cranial end of the kidneys. Densely stained cells were observed as either single, or in clusters. The shapes of these cells were varied from irregular to multioplar with tapered processes. The cytoplasm was densely basophilic which partially obscured the nuclei. The nuclei were spherical in shape. In females, these cells contained elongated and centrally situated nuclei with undulating nuclear membrane, large, distinct electron-dense nucleoli and many cytoplasmic lipid droplets of different sizes with electron-lucent contents in comparison to those of males in between the central cortical-like cells. In males, these cells contained spherical-shaped nuclei eccentrically placed with superficial introcessions and notchs. The nuclei had undulating membrane and distinct, dense nucleoli. The cytoplasm contained numerous lipid droplets of different sizes with highly electron-lucent contents in between the central cortical-like cells and the central medullary-like cells. Conclusion: So, we suggest that, these cells have the characters of neurons reflecting as to be autonomic neurons.