A study was conducted to attempt to elucidate the significance of the nuchal ligament in the human body. In this investigation, the nuchal ligament of man and the domesticated ox were compared anatomically, functionally, and biomechanically. Significant findings include the demonstration of the entry and arborization of nerve fibers into the substance of both human and bovine nuchal ligaments. It is postulated that some of the small nerve filaments might represent proprioceptive receptors which participate in a proposed connection between the nerves in the nuchal ligament and the posterior cervical musculature by way of the spinal cord. Hence the nuchal ligament may have neurophysiologic significance and assist in head position and control. The bovine nuchal ligament possesses elastic properties which may be shared by human ligamentum flava.