The three centrally located putative accessory neurons of the muscle receptor organ (MRO) of the isopod Ligia exotica were identified to the third segmental nerve (N3) of the thoracic ganglion by backfilling with Lucifer Yellow. These neurons were then studied intracellularly and extracellularly to determine whether they suppressed the stretch-activated responses of thoracic stretch receptors. Intracellular injection of depolarizing currents into these three putative accessory neurons revealed that only neuron #3 had an inhibitory effect, suggesting that it is an inhibitory accessory neuron related to thoracic stretch receptors. We searched for the peripheral targets of neurons #1 and #2 by intracellular filling with Lucifer Yellow or by recording of junctional potentials in extensor muscles, and show that they are motor neurons that innervate the deep extensor and superficial extensor muscles, respectively.