The tapetum lucidum of the paca or spotted cavy (Cuniculus paca) has been studied by light and electron microscopy. The reflective layer in this species is a tapetum cellulosum situated in the choroid of the superior fundus. Posteriorly, the tapetum is composed of several layers of ovoid to flattened cells while peripherally the tapetum gradually thins down and disappears. Within the tapetal cells most cell organelles are located near the nucleus. The dominant feature of these cells is, however, a large accumulation of electron-dense rodlets which show a variety of sizes, shapes and orientations. These rodlets are the reflective material of the tapetum, and energy dispersive studies indicate that they are rich in sulphur. The diameter and spacing of these irregular rodlets is too varied to be consistent with the principles of constructive interference, and the tapetum in the paca is probably capable of only diffuse reflectance. The retinal epithelium over the tapetum is nonpigmented while in non-tapetal locations it is normally pigmented.