The presence of accessory spleens has been reported in humans and various species of animals. In cetaceans, the spleen is an organ of histological structure similar to that of other mammals, and may be accompanied, in some species, by one or more accessory spleens. In the present study, samples of accessory spleens from a gray dolphin ( Sotalia guianensis), stranded on the coast of Ceara, were evaluated. The histological analysis of slides showed the presence of structures similar t o the main organ. However, lymphocytarian hypoplasia was found. There are few studies on accessory spleens in cetaceans, and they have been described, most often, as secondary findings of autopsies. Thus, the description of the histological structure o f samples obtained from these organs should contribute to the elucidation of their function in animal organisms.