Abstract
The acetylcholine content of the bull retractor penis muscle, duodenum and urinary bladder was assayed By super fusion of the eserinized frog rectos muscle. The capacity of retractor homogenates to split acetyl‐β‐methylcholine, butyrylcholine and acetylcholine was estimated with the manometric technique. The acetylcholine content of the retractor was of the same order of magnitude as that of the duodenum, but it was twice as high as the amount found in the urinary bladder. A moderate activity of acetylcholinesterase and non‐specific cholin esterase was observed. The role of acetylcholine in the function of the efferent nerve fibres running in the bull retractor is discussed. So far as the classical definitions are applied it is regarded as unlikely that it serves as a neurohumoral transmitter substance either at ganglionic synapses or at neuro effector junctions. There is as yet no conclusive explanation for the mode of action of acetylcholine in these nerve fibres.

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