In this study, the origin and course of the greater, lesser and least splanchnic nerves was investigated in 12 adult New Zealand rabbits with regard to sex and the side of the body. There were no significant differences between the female and male rabbits. The greater and lesser splanchnic nerves were present in all the cadavers examined. However, the least splanchnic nerve was found on the right side in 50% of the cadavers (nos. 2, 4, 6, 7, 11 and 12), and on the left side in 75% (1, 2, 4, 6, 7, 8, 9, 11 and 12). With regard to the origin and pattern of the greater, lesser and least splanchnic nerves, there were significant differences between the right and left sides of the body even in the same rabbit. No significant difference was observed between sexes.