Tolerance to the respiratory depressant effects of opioids develops less readily than tolerance to analgesia, creating a dosing limit in chronic pain patients. Desensitization of mu opioid receptors is considered an initial step in the development of tolerance. Currently, most information about desensitization has been obtained in locus coeruleus (LC) neurons. Given the lack of respiratory tolerance, this study examined desensitization of mu opioid receptors on respiratory‐controlling Kölliker‐Fuse (KF) neurons. In voltage‐clamp recordings from KF neurons in rat brain slice, the opioid receptor agonist [Met5]enkephalin (ME) caused an outward current in a population of KF neurons due to activation of GIRK conductance. Compared to ME, the partial opioid agonist morphine produced a current that was proportionally larger than the morphine‐mediated current in LC brain slice preparations, indicating that KF neurons may have a large receptor reserve and thus be resistant to desensitization. Desensitization was induced by prolonged (10 min) perfusion of a high concentration of ME (30 µM). Desensitization of the ME‐mediated GIRK current was significantly less in KF neurons than in LC neurons. In contrast to LC, desensitization was not enhanced by activation of PKC or in slices from morphine‐treated rats. Thus, a lack of desensitization of mu opioid receptors on KF neurons may contribute to the relative lack of tolerance to the respiratory depressant effect of opioids. This will be tested using in situ and in vivo preparations of morphine‐treated rats. Supported by DA038069 (ESL) and DA08163 (JTW).