In order to solve the problem of whether the Acoela have a brain of a common flatworm type, an immunocytochemical study was performed of the pattern of FMRF-amide in the nervous system of four species of Acoela, Anaperus biaculeatus, Childia groenlandica, Actinoposthia beklemischevi and Mecynostomum sp. In all species a FMRF-amide positive bilobed brain-like structure lacking neuropile was observed. This brain is composed of large multipolar nerve cells with short processes. The FMRF-amide immunoreactivity appears as spots in the cytoplasm. Short lateral branches originating from the periphery of the brain were observed in Anaperus biaculeatus. No immunoreactive nerve cords were detected. The results indicate that the brain-like structure of Acoela is not homologous with the brains of other Plathelminthes and implies an independent evolution of Acoela.