AbstractThe tapetum lucidum is a light‐reflective tissue in the eyes of many animals. Many ungulates have a fibrous tapetum. The horse has one of the largest eyes of any living animal and also has excellent vision in low‐light environments. This study aimed to clarify the macroscopic tapetal shape, relationship between the tapetal thickness and the degree of pigmentation of the retinal pigment epithelium (RPE), spatial relationship between the visual streak and the tapetum, and wavelength of the light reflected from the tapetum in the horse. Macroscopically, weak light revealed the tapetum as a horizontal band located dorsal to and away from the optic disc. The tapetum expanded dorsally as the illumination increased. The tapetal tissue consisted of lamellae of collagen fibrils running parallel to the retinal surface; these spread over almost the entire ocular fundus and were thicker in the horizontal band dorsal to the disc. Only the horizontal band of the tapetum was covered by unpigmentedRPE, suggesting that this band reflects light and is responsible for mesopic and scotopic vision. The visual streak was located in the ventral part of the horizontal band, ventral to the thickest part of the tapetum. The wavelength of the light reflected from the horizontal band of the tapetum was estimated from the diameter and interfibrous distance of the collagen fibrils to be approximately 468 nm. Therefore, the light reflected from the tapetum should be more effectively absorbed by rods than by cones, and should not interfere with photopic vision.