Morphological and cytochemical characteristics of neutrophil from flatfishes (marbled sole Pleuronectes yokohamae, barfin flounder Verasper moseri) were examined by light microscopy. The shape of neutrophils in both fish was round to oval (8.0-11.0μm in diameter）and the nucleus round to lobule-shaped. Only one type of granules, chromophobic granules（βG）were observed in the neutrophil of both fish. The βG was round to oval（≦0.5μm in diameter), unstained by Romanowsky type stain（May-Grünwald（MG), Giemsa and MG-Giemsa）and peroxidase positive. In both fish, the Yasumoto body was also found in the neutrophil.