Bony fishes belonging to 75 families were examined for ocular tapeta lucida. The results are collated with published records, and tapeta are shown to occur in 28 families of teleostomes (Holostei and Teleostei) listed in Table 2. Except in the bigeyes Priacanthidae, they are diffuse reflectors located in the pigment epithelium. Based on chemical composition, several types can be distinguished, lipid, guanine (purine), and some others, colored yellow or light tan, of unknown composition. In several tapeta minutely examined, the reflecting material occurs as platelets (guanine type) or as minute tapetal spheres (lipid and others). The tapetum of the bigeye lies in the chorioid, it is a specular reflector containing guanine; as such it is the solitary known exemplar among teleosts.