Detailed dissection was performed on eight head halves of four rabbits and six head halves of three dogs in order to investigate the nerve distributions to the m. retractor bulbi. Our observations indicated that the muscle was innervated by the branches of the abducens nerve in all sides which were examined in the present study. In addition, we observed that the ventral ramus of the oculomotor nerve gave rise to branches to the m. retractor bulbi in three sides of the rabbits, and in two sides of the dogs, which suggests that the innervation pattern of the muscle is variable even in the identical species. Considering these observations, we propose that the anlage of the m. retractor bulbi is mainly composed of the anlage innervated by the abducens nerve, and occasionally the anlage innervated by the ventral ramus of the oculomotor nerve is added to it, because the anlage of the m. retractor bulbi may be formed near the border region between the anlages innervated by the oculomotor and abducens nerves.