A total number of 15 bats was used in this study. These were divided into two groups. In the first group (10 bats) complete laminectomy was done in five animals and mid-sagittal section in the remaining of the group was done to determine the extent of the cervical and lumbosacral enlargments and the level of termination of the cord. The spinal cord of bat terminates at the level of the last thoracic vertebra. it is measured 5.8 cm. in length. It has two enlargments cervical and lumbosacral. The cervical enlargment includes eight segmen ts while the lumbosacral includes four segments. The spinal cord of the second group is sectioned and stained with gallocyanine to deal with ventral horn cell columns in order to correlate the number of cells in each column to the structure and function of the limbs. At the cervical level the mean number of the lateral group of the ventral horn cells is much more than those of the lumbar and sacral levels. The extent of enlargments and the mean number of the lateral group at different levels are due to the well developed wings and less develo ped hind limbs of bat. The central column is more marked at the sacral level than that at the cervical and lumbar levels. This is may be attributed to the well developed pelvic floor of bat.