Lymphatic tissues (spleen, mesenteric lymph nodes, thymus) from 24 cats with spontaneous feline infectious peritonitis (FIP) were examined by light microscopy and immunohistochemistry for cellularity, cellular composition, and degree of cellular turnover. Additionally, the formation of granulomatous lesions in lymphatic tissues in cats with FIP was examined. For comparison, tissues from 14 specific pathogen-free (SPF) cats and seven cats infected with FIP virus (FIPV; as the result of long-term exposure) but free from FIP were examined. In cats with FIP, the precardial mediastinum (including site of the thymus) and mesenteric lymph node parenchyma were often affected by granulomatous-necrotizing processes. In general, lymphoid tissues showed T-and B-cell depletion, often including massive to complete thymic involution or atrophy. In some cases, the number of apoptotic lymphocytes was increased in lymphoid follicles as well as in T-cell zones. The number of macrophages was increased in the splenic red pulp. In contrast, the FIPV-exposed cats without FIP generally showed a distinct lymphoid hyperplasia. The findings indicated that the major difference in lymphatic tissues between FIPV-infected cats with FIP and those without FIP was the development of lymphocyte depletion in the first group and lymphocyte proliferation in the second.