The present study was conducted to determine macroanatomic characteristic as well as light and electron microscopic examination (SEM) of pecten oculi and totally 20 bulbus oculi belonging to 10 seagulls (Larus canus) were used. Pecten oculi formations consisted of 18 to 21 pleats and their shape looked like a snail. Apical length of the pleats forming pecten oculi were averagely measured as 5.77 +/- 0.56 mm, retina-dependent base length was 9.01 +/- 1.35 mm and height was measured as 6.4 +/- 0.62 mm. In pecten oculi formations which extend up to 1/3 of the bulbus oculi, two different vascular formations were determined according to thickness of the vessel diameter. Among these, vessels with larger diameters which are less than the others in count were classified as afferent and efferent vessels, smaller vessels which are greater in size were classified as capillaries. Furthermore, the granules which were observed intensely in apical side of the pleats of pecten oculi were observed to distribute randomly along the plica.