The visual system of the American horseshoe crab Limulus polyphemus (L. polyphemus) is an important preparation for studying the photoresponse, the circadian modulation of the photoresponse and visual information processing. Given its unique position in phylogeny the structure of its visual system also informs studies of the relationships among arthropods and the characteristics of eurarthropods. Much has been learned about the organization of the relatively simple L. polyphemus visual system, but much remains to be discovered. This review summarizes current knowledge of the structure of L. polyphemus eyes and the organization of their afferent and efferent projections and points to important unanswered questions.