The distribution of NK2 tachykinin receptors-immunoreactivity (NK2r-IR) in the guinea-pig ileum and the co-distribution of NK2r-IR with substance P-immunoreactivity (SP)-IR were investigated. NK2r-IR was detected in varicose fibers of myenteric and submucous ganglia and nerve strands, in the longitudinal and circular muscle layers and at the deep muscular plexus (DMP). Except for the submucous plexus, some of the NK2r-IR varicose fibers were co-distributed with SP-IR ones and quantitative analysis showed significant regional differences in the percentages of these fibers. These results demonstrate that presynaptic NK2 receptors are located at varicose fibers likely originating from motor neurons projecting to muscle layers and DMP, and from interneurons. Furthermore, the NK2r/SP-IR co-distribution suggests that some of these receptors are autoreceptors on SP nerve endings.