Many studies on functional differentiation of the spinal anterior column cells have been performed by Granit and other physiologists, but its histological appraisal has not been made yet. The author investigated various parts of the spinal cord of cats with glycogen staining, phosphorylase reaction and keto-enolic granula staining. The large cells of the lateral nuclei in the anterior column cell group of the cervical and lumbar enlargements had strongly positive phosphorylase reaction and more glycogen and keto-enolic granules, while in the thoracic anterior column or in the medial nuclei of the cervical and lumbar enlargements, the larger cell group was hardly seen and there were mostly the smaller cell groups with negative or extremely weak phosphorylase reaction, less glycogen and less keto-enolic granules. The author has stated in Part I that the white muscle fiber has more phosphorylase and less dehydrogenase, while the red muscle fiber has more dehydrogenase and less phosphorylase. From these facts as stated above, it is considered that the anterior column cells of the lateral nuclei of the cervical and lumbar enlargements innervating the muscles of the extremities with phasic movement are the larger ones and have different metabolic system from that of the smaller cell group of the thoracic anterior column or the medial nuclei innervating the muscles of trunk with tonic function.