A neuroendocrine carcinoma originating in the thymus was found in a 7-month
-old, castrated male, Japanese Black calf. The neoplasm consisted largely o
f very primitive cells, characterized by the paucity of cytoplasmic organel
les, but a few cells were immunoreactive for somatostatin or neurofilaments
. The expression of both cytokeratin and neurofilament protein was a featur
e of neuroendocrine differentiation. This neoplasm considered to be a tumor
of a thymic stem cell, with little but indubitable evidence of differentia
tion into somatostatin-producing cells.