SummaryThe distribution of binding sites for NTE‐biotinyl‐[Arg3]‐substance P (SPB) was demonstrated in neonatal foreskin using a conjugate of streptavidin with horseradish peroxidase. The observed binding is reversible, and may be abrogated by either the non‐peptide substance P receptor antagonist, CP‐96,345, or by unlabelled substance P. The generalized epidermal distribution and focal dermal localization of SPB binding suggest that although NK‐1 receptors are abundant in human neonatal foreskin, neuromodulatory mechanisms may play a significant role in epidermal