The distribution of GABA-immunoreactive (GABA-I) structures has been studied in the frontal sections of the lumbar spinal cord of the lake frog using PAP-method. GABA-I was revealed as labeled cell bodies, fragments of fibres and small point-like structures assumed to be in most cases synaptic contacts of GABA-I axons. Labeled fragments of fibres and point-like structures were found in gray and white matter of the spinal cord. The GABA-I cell bodies were revealed in the dorsal horn, intermediate zone and ventral part of the gray matter. Labeled cells were found in the cavity of the central canal. The findings are discussed in relation to the modern data on the GABA-ergic control of the spinal cord functions.