This study was conducted as a comparative analysis of the immunohistochemical localization of calbindin D-28k, parvalbumin and the calcitonin gene-related peptide (CGRP) in the cervical through the sacral spinal cord of mongrel dogs, to reveal any distinct patterns of distribution and possible involvement in spinal processing. In laminae I and II of the substantia gelatinosa, both calbindin D-28k and CGRP showed strong immunoreactivity, with calbindin D-28k being positive in both cells and fibres, while CGRP was positive in fibres only. Parvalbumin and CGRP immunoreactive cells were widely distributed in various nuclei and lower motor neurones in the ventromedial horn. In addition, the lower motor neurones expressed CGRP as well as parvalbumin, but not calbindin D-28k. These results are generally consistent with previous reports, and the co-localization of parvalbumin and CGRP may explain the functional improvement of lower motor neuron disease.