The review of literature focuses on histotopography, ultrastructural organization of the neuroendocrinocytes of the lungs and their role in the prenatal and postnatal periods of ontogenesis. The purpose of the work: to analyze the morphofunctional and histotopographical features of the neuroendocrine system of the lungs in order to ascertain their participation in the development of diseases of the respiratory system in the prenatal and postnatal periods of ontogenesis. Conclusion. The strategic location of the neuroepithelial bodies with the apical part of the cells protruding into the lumen in the space of the airway bifurcation and their afferent-efferent innervation prove these structures provide an intrapulmonary chemoreceptor system that precisely regulates the balance between ventilation and perfusion. In prenatal ontogenesis, NEBs (neuroepithelial bodies) contribute to the normal development of the fetal lungs. The involvement of neuroendocrinocytes of the lungs in the processes of regeneration and carcinogenesis in adulthood has not been sufficiently studied.