The human lung has a resident population of neuroendocrine (NE) cells. These are characterised by the presence of neurosecretory granules and by a number of histochemical and immunocytochemical reactions. NE differentiation is a defining feature of classical and atypical carcinoid tumours and is seen in most small cell lung cancers (SCLC). Such differentiation has also been described in up to one third of non-small cell lung cancers (NSCLC). As demonstrated in an accompanying paper in this issue of the Journal, the reporting of NE differentiation varies with the technical approach used and with the nature of the tissue specimen. This phenomenon is a reflection of the histological and biological heterogeneity of lung cancer and has not been shown to be of clinical utility.