Sarcocysts of Sarcocystis kirkpatricki n. sp. (Apicomplexa: Sarcocystidae) are described from the skeletal and heart musculature of 66 (66%) of 100 raccoons (Procyon lotor) from Illinois. Histologic examination of muscle tissues from tongue, diaphragm, esophagus, and heart revealed that 61%, 47%, 32%, and 2%, respectively, contained sarcocysts of this species. Juvenile raccoons (less than 1 yr old) were more likely (P less than 0.01) to have sarcocysts in the tissues examined (52/60 or 87%) than were adults (14/40 or 35%). Histologically, sarcocysts in the 4 tissues were similar: the cyst wall was 2-3 microns thick, PAS negative, and had fine hairlike surface projections; interior septa were indistinct. Ultrastructurally, sarcocyst walls had short (mean = 2.8 microns), straight to sloping, villuslike projections. Longitudinal tubular filaments inside these projections extended from the tips to the base, where they terminated in a granular electron-dense layer of the primary cyst wall. Thin septa were within the sarcocysts. Feeding experiments utilizing dogs and cats as potential definitive hosts were negative.