Calcineurin (CN) is a Ca2+/calmodulin-dependent phosphatase present in brain tissue. In this immunocytochemical study of rat prelimbic cortex (area 32), a gradient of CN immunolabelling was found in the somata and processes of pyramidal cells and in interneurones. Some apical dendritic spines were weakly immunoreactive. The results suggest that CN is differentially present in prelimbic cortical neurones--this may reflect possible differences in intracellular Ca2+ signalling mechanisms.