The size, shape and laminar position of efferent neurons in the parietal cortex of the Virginia opossum were identified using the method of retrograde transport of horseradish peroxidase (HRP). Injection of HRP into the spinal cord, dorsal column nuclei or pontine nuclei leads to labeling of cells in layer V and occasionally in layer VI, while a large injection of HRP in the dorsal thalamus labels many cells in layer VI, with fewer cells in layer V. HRP injections in the SSM cortex label cells in layers II-VI of ipsilateral and contralateral cortical areas. However, the majority of these cortico-cortical cells are found in the supragranular layers. Examination of the size, shape and laminar position of retrogradely labeled layer V neurons after injections in each of these areas suggests that none of these features can be used to predict accurately the projection target of individual neurons. We conclude that the laminar organization of efferent cells of the opossum parietal cortex is very similar to that seen in the neocortex of other mammals, despite the complete coalescence of somatic sensory (SI) and motor (MI) areas in the opossum.