Ganglion cells of the cat retina that are neither alpha nor beta cells are often lumped for convenience into a single anatomical group—the gamma cells (Boycott & Wässle, 1974; Stone, 1983; Wässle & Boycott, 1991). Defined in this way, gamma cells are the morphological counterpart to the physiological W-cell class, which includes all ganglion cells that are neither Y (alpha) nor X (beta) cells. We have estimated the retinal distribution of gamma cells by using retrograde transport to label ganglion cells innervating the superior colliculus and by assuming that these included virtually all gamma cells and no beta cells. We excluded labeled alpha cells on the basis of soma size. Our data suggest that gamma cells represent just under half of the ganglion cells in most of the nasal retina, but only about a third of those in the area centralis and temporal retina. Gamma cells do not appear to be more highly concentrated in the nasal visual streak than are other ganglion cells. In the temporal retina, gamma cells with crossed projections to the brain are apparently at least twice as common as those with uncrossed projections.