Three spinal cord horns are visible in cross-sectional views of the spinal cord: dorsal horn, ventral horn, and the lateral horn (or intermediolateral horn). Each is composed of gray matter, meaning that the horns comprise mostly neuronal and glial cell bodies (but also have axons and dendrites). The dorsal horn is generally associated with sensory neurons, while the neurons of the ventral horn are mostly motor neurons. The lateral horn is only present in certain segments of the spinal cord (cervical and superior lumbar segments), where it contains neurons innervating limb muscles, preganglionic cell bodies of the autonomic nervous system, and sensory relay neurons.
Ascending nerve tracts control sensory functions, while descending control motor.