In a retrospective study, granular cell tumors in six dogs (Nos. 1-6), three cats (Nos. 1-3), one horse (No. 1), and one cockatiel (Nymphicus hollandicus) (No. 1) and a meningioma with a granular cell component in one dog (No. 7) were examined histologically and immunohistochemically. These tumors were identified by histologic examination of surgical biopsy specimens, except in the horse, in which the tumor was an incidental finding at necropsy. These diagnoses were initially made by more than one pathologist. Five of the six granular cell tumors in the dogs were in the oral cavity; one of these was in the maxillary gingiva of a 6-month-old puppy. The tumors in the cats were located in the tongue, vulva, and digit. The tumor in the horse was in the lung, and the tumor in the cockatiel was in the periocular tissue. Histologically, all granular cell tumors were characterized by oval to polygonal cells of various sizes. The cells had abundant, pale, eosinophilic cytoplasm with distinct intracytoplasmic granules, distinct cell margins, and mostly central nuclei. In the dogs, the gingival tumor had a large amount of collagen tissue, the tumor in the tongue had dilated blood vessels, and the maxillary tumor in the puppy was more cellular than the other tumors. The tumors in the cats were more anaplastic than the other tumors; one, located in the digit, was considered malignant. The granules in all of the tumors stained with periodic acid-Schiff and were diastase resistant. On staining with Luxol fast blue, the granules of all tumors stained different shades of pink, with the exception of the tumor in the tongue of a cat, which stained bluish green. Immunocytochemically, all tumors except the tumor in the cockatiel reacted against antibodies to vimentin. The granular cell tumor in the lung of the horse and the intracranial meningioma in a dog reacted to the antibody S-100 protein; the tumor in the horse reacted to neuron-specific enolase; tumors in two dogs (gingiva and skin) reacted to L-antitrypsin, and the maxillary tumor also reacted to lysozyme; the malignant tumor in the digit of a cat and the periocular tumor in the cockatiel reacted to muscle common actin and actin; the tumor in the cockatiel also reacted to desmin. Results of these immunocytochemical studies suggest that granular cell tumors, like tumors composed of rhabdoid cells, clear cells, and oncocytes, can have similar morphologic features but be of different cellular origins.