A simple method for the in vitro determination of the phagocytic activity of bovine polymorphonuclear leukocytes (PMNL) is described. An enriched PMNL population was obtained from peripheral blood of healthy cattle and mixed with opsonized Candida utilis or with opsonized bovine red blood cells on BSA treated coverglass slides. The phagocytosis and killing of C. utilis was determined simultaneously on the coverglass slides stained with acridine orange. Phagocytosis of bovine erythrocytes was determined by microscopic examination of the Wright-Giemsa stained slides. This method is appropriate under limited laboratory conditions because it does not require highly sophisticated equipment and materials, it is easy and rapid to perform, reproducible and inexpensive. Therefore, it could be used as a first evaluation of the phagocytic activity of bovine PMNL.