Recently it has been reported that caudal sympathetic nerves in birds carry afferent sensation from mucosal membrane of the cloaca and anal sphincter, the receptors of which might be involved in the process of defaecation. These observations have directed the authors to study the innervation of abdominal viscera and their afferents in the caudal mesenteric nerve. With the observations obtained so far it may be stated that the caudal mesenteric nerve in ducks carries impulses from different layers as well as from the attached mesentry of rectum. Unlike caudal sympathetic afferents these afferents carry sensation of stretch.