The incidence of multiple processes within the tubules of the cuspal dentin of the cat's canine has been measured by counting directly from ultrathin sections examined in the electron microscope. The incidence is highly variable. The greatest incidence was found 1 mm below the cuspal dentino enamel junction where up to 75% of tubules in some areas contain more than one process. On average 33.6% of the tubules at this level contain multiple processes. The incidence declines linearly toward the apex with virtually no multiple processes occurring at 4 mm below the tip dentino enamel junction or beyond. Half of the “second processes” contain either mitochondria and/or vesicles. They are restricted to predentin where many of them end and to inner calcified dentin. Their distribution is similar to that described for nerve fibers in other studies. None of the processes participated in specialized junctions.