The ontogeny of the substance P-like immunoreactivity (SPI) containing system in the ocular tissue of the rat was examined by means of the indirect immunofluorescence method. SPI-containing amacrine cells first appeared at postnatal day 4 and displaced SPI-containing amacrine cells at postnatal day 5. After this time, they developed markedly reaching their maximum content and distribution at postnatal day 14. On the other hand, SPI-containing cells in the trigeminal ganglion were first seen at gestational day 17 and reached their maximum content at birth. SPI-containing fibers in the cornea and uvea were first observed at gestational days 17-19. The SPI-containing fibers in the iris reached their maximum content at birth, while those in the cornea, choroid and ciliary body were fully developed at postnatal day 3. In the adult rats, numerous SPI structures were still seen in the ocular tissue, retina, cornea and uvea. These findings suggest that SPI might play some role in the developing ocular tissue in addition to its neurotransmitter or neuromodulator role in the adult, because SPI structures appear in the retina before establishment of synaptogenesis and in the cornea and uvea during the fetal stage.