This study was carried out to investigate the structural properties of pecten oculi in the common barn owl (Tyto alba) by light and electron microscope. Fourteen eyeballs from seven owls were studied. The pecten oculi was located postero-anteriorly in the retina layer where the optic nerve enters the eye. The pecten oculi that was dark brown and pleated type consisted of 7 (n=4) or 8 (n=10) vascularised pectineal pleats. Histologically, there were numerous vessels of different size and melanocytes in the area of the pleats. Melanocytes were more frequently observed in the periphery of the pecten oculi's pleats. Scanning electron microscopy showed hyalocytes on the surface of the pecten oculi. The results of the study indicated that the pecten oculi of the common barn owl was morphologically similar to that of other nocturnal birds.