Only two inhibitory neurons in the visceral ganglia provide the viscero-cardial and cardio-cardial reflexes of Helix pomatia. These neurons are connected in parallel and do not interact with each other. The cells have extensive receptive fields in all visceral organs which are considerably overlapped. These inhibitory neurons can provide the afferent function because of a high sensitivity to tactile stimulation of their endings. The analysis of the data showed that morphological and functional characteristics of the neurons in question corresponded completely to previously identified multifunctional interneuron V21.