1. The rat olfactory system contains numerous target sites for 1,25-dihydroxyvitamin D3, as determined by receptor protein (VDR) immunocytochemistry and in situ hybridization. 2. Nuclear and cytoplasmic VDR immunoreactivity as well as the corresponding hybridization signal was observed in neurons in the olfactory epithelium, the olfactory bulb, and throughout the limbic system in locations also known to be glucocorticoid targets. 3. The widespread distribution of VDR indicates the distinct functional importance of 1,25-dihydroxyvitamin D3 for olfactory perception.