ObjectiveTo investigate the relationship between the changes of nerve cells in sphincter of Oddi and acute pancreatitis. MethodsThe rabbit models of acute pancreatitis were prepared by using sodium taurocholate perfusion. Immunohistochemical method was used to detect the expressions of nitric oxide synthase (NOS) and vasoactive intestinal peptide (VIP) in neurons of the sphincter of Oddi. ResultsIn the control group, (45.83±2.17)% of myenteric neurons were NOS-positive, (52.46±2.47)% of myenteric neurons were VIP positive, and (22.73±1.95)% of myenteric neurons were NOS and VIP double positive. In contrast, (11.26±0.93)% of myenteric neurons were NOS-positive and (28.62±2.83)% of myenteric neurons were VIP positive in SAP group, which were significantly less than those of control group (P < 0.01). ConclusionsThe sphincter of Oddi of normal rabbits is rich in VIP and NOS positive neurons. The significant reduction of NOS-positive and VIP-positive neurons when SAP, which may be the reason of decreased the activities of the sphincter of Oddi.