Cervical intumescence (CI) and lumbosacral intumescence (LI) are bird spinal enlargements having large spinal grey areas in correlation to forelimbs (wings) and hindlimbs (legs). This study compared CI and LI ventral horn motor neurons responsible for limbs innervations for flying and flightless birds. Abstracted spinal cords of six birds from each species (Corvus splendens and Acridotheres javanicus representing flying birds vs. Gallus domesticus and Coturnix japonica representing flightless birds) were processed for neurohistological Nissl’s staining procedure following cardiac perfusion and fixation with 10% formalin solution, and further immersion fixation. Observation and analysis of slides used Olympus BX50 light microscope with the aid of AnalySIS Soft Imaging System software. Large motor neurons with varied shapes located at lamina IX of ventrolateral spinal grey were observed. They were counted at selected levels and ANOVA test was done on the data. The average counts of CI and LI motor neurons in each group were not significantly different, indicating similar importance of motor neurons at CI and LI levels for both bird types. However, analysis of CI:LI motor neuron counts ratio hinted different types of control over the limbs; hence, quantity alone did not fully reflect the function of motor control innervation.