The gray matter of the spinal cord consists of clusters of nerve cell bodies called nuclei, and it is arranged into three paired projections called the horns. Therefore, the spinal nuclei are located within the horns of the gray matter. Each horn contains different types of nuclei.

Dorsal (posterior) horns - thin and long projections of the gray matter; they extend from the central part of the gray matter towards the posterior surface of the spinal cord; contain sensory nuclei;
Lateral horns - the smallest horns located between the ventral and dorsal horns; found only in the thoracic and lumbar segments (T1 - L2); they house sensory, sympathetic and parasympathetic nuclei;
Ventral (anterior) horns - broader and shorter than the dorsal horns; they extend towards the anterior surface and contain motor nuclei.

The dorsal and ventral horns are present along the entire length of the spinal cord. On each side of the spinal cord, they form columns named the posterior and anterior columns. Between the anterior and posterior columns are the intermediate column.

Alternatively to the nuclei, the gray matter can also be organized into ten zones known as Rexed's laminae according to the structure and function of neurons located in each zone.

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Gray matter