Mauthner neurons (MN)*, specific multifunctional neurons of fish, are a unique object for investigating the adaptive potentialities of the cell. The goal of the work was to study the structure of MN of fish Percсottus glehni during wintering under the conditions of hypothermia and deficit of oxygen and energy substrates. It was shown using a light microscope that the volume of the somatic moiety of neurons changes slightly at the beginning of wintering and is significantly reduced by the termination of wintering. It was found on the ultrastructural level that, at the beginning of wintering, glycogen exists in the central cytoplasm of MN in the form of large concentrated fields consisting of separate granules, whereas in the summer period the granules are distributed diffusely throughout the cell. In the vicinity of glycogen fields, lamellar structures of the smooth reticulum were seen. At the boundaries of glycogen fields, the aggregation of mitochondria and their active intrusion into glycogen fields were evident. By the end of wintering, the amount of glycogen significantly decreased, which was accompanied by a reduction of the smooth reticulum and rare contacts of mitochondria with glycogen fields. We assume that, because MN have a broader range of metabolic and functional possibilities than usual neurons in which glycogen is lacking or its content is negligible, they possess their own systems of glycolysis, glyconeogenesis, and deposition of glycogen. This allows them to maintain a sufficient level of energy supply under anaerobic conditions for performing the function of "guard neurons" during wintering.