We recently proposed a model of cytogenesis which assumes that primitive ancestral mammals and premammalian vertebrates had a retinal composition that consisted of about seven neurons per Müller cell, comprising 1–2 cone photoreceptors, 1–2 rod photoreceptors, 2–3 bipolar cells, 1–2 amacrine cells, less than 1 ganglion cell, and less than 1 horizontal cell (Reichenbach & Robinson, 1995). The Australian lungfish (Neoceratodus forsten) closely resembles the lobe-finned ancestors of land vertebrates, and has an extremely plesiomorphic nervous system. The present study, therefore, has examined the relative frequencies of retinal neurons and Müller cells (identified by immunolabelling for glutamine synthetase) in the lungfish retina. It was found that for each Müller cell there is an average of 1.9 cone photoreceptors, 1.7 rod photoreceptors, 3.1 amacrine/bipolar/horizontal cells, and 0.6 ganglion cells; amounting to a ratio of 7.3 neurons per Müller cell. These results support our conjecture that the sequence of cytogenesis in mammals is constrained by a developmental program that predates the evolution of mammals. The study also provides the first detailed morphological descriptions of lungfish Müller cells and their relationship with adjacent neurons. It was found that individual Müller cells in lungfish have a volume (more than 12,000 μm3) that is an order of magnitude higher than in mammals, yet the proportion of total retinal volume occupied by these cells (20%) is very similar.

The dentary, a component of the transient marginal dentition found in the mandible of juveniles of the living Australian lungfish Neoceratodus forsteri, is a tooth plate exactly comparable to the tooth plates with radiating ridges that make up the marginal dentitions of Devonian dipnoans like Andreyevichthys, Orlovichthys and Ichnomylax. In N. forsteri, the dentary consists of two ridges, set almost in line with each other, and growing by the addition of cusps, of increasing sizes, to the extremity of each ridge. It is therefore equivalent to two ridges of a more normal tooth plate with radiating ridges. Despite its appearance, as a long row of sharp cusps ankylosed to a slender bone, and its position, embedded in soft tissue above the anterolabial margin of Meckel's cartilage, it is a tooth plate and is not comparable to the marginal dentitions of other vertebrates. Structure and development of the transient marginal dentition of this lungfish is another indication that dipnoans may not be the sister group of tetrapods.

The extant lungfish, including three genera, the Australian, South American and African lungfishes, retain a dentition that appeared first in the Devonian, in some of the oldest members of this group. The dentition consists of permanent tooth plates with persistent cusps that appear early in development of the fish. The cusps, separate early in development, form ridges that are arranged in a radiating pattern, and fusion of the cusps to each other and to the underlying jaw bone produces a tooth plate. The lungfish dentition is based on a template of mantle dentine that surrounds bone trabeculae enclosed in the tooth plate. The mantle layer is covered by enamel. In most derived dipnoans, this framework encloses two further forms of dentine, known as interdenteonal and circumdenteonal dentines. The tooth plates grow in area and in depth without evidence of macroscopic resorption of dentines or of enamel. Increase in size and changes in shape of lungfish tooth plates is actually achieved by a process involving microscopic remodelling of the bone contained within the margin of each tooth plate, and the later addition of new dentines and enamel within and around the bone. This is accomplished without creating weakness in the structural integrity of the tooth plate and bone complex, and proceeds in line with growth and remodelling of the jaw bones attached to the tooth plates.

Analysis of early development of the head of the Australian lungfish Neoceratodus forsteri indicates that no mesenchyme cells in this species enter the embryo as neurectoderm cells, originally positioned between presumptive ectoderm and primordial neural tissue of the embryo. Neural tissue in N. forsteri forms initially as a plate of columnar cells, flanked by raised folds of ectoderm, that sinks below the level of the ectoderm and forms a deep trough. Neural tissue separates from ectoderm, and fuses below the ectoderm to form a neural tube with cells arranged around a small central cavity. Subsequently, ectoderm unites to form a complete cover over the neural tissue. No migrating cells leave the ectodermal–neural junction during this process. No unsegmented column of cells appears dorsal to the neural tissue, before migration, as in teleosts and lampreys of equivalent stages. Neuromeres and tracts of cells leaving the central nervous tissues can be demonstrated in the developing neurula, but these are derived from neural tissue alone and appear after the formation of the neural keel is complete and neural structures have begun to develop. Mesenchyme cells are already present in large numbers, and are apparently derived from enterotomy or enter the embryo by involution at the blastopore. This finding explains previous experimental results in embryos of N. forsteri, which demonstrated that removal of cells from the margin of the neural folds, where higher vertebrate neural crest cells appear, apparently has little influence on the development of pigment cells or of skeletal and dental structures of the head.

Development of the sensory lines, dermal skull bones, neurocranium, quadrate, mandible and hyoid apparatus of the Holocene Australian lungfish Neoceratodus forsteri is described, beginning at stage 40, before the formation of any skeletal elements, until skull development is complete in the sub-adult fish. The sequence of the initial development of skeletal structures of the head and shoulder girdle reflects the need to feed and to acquire efficient gill respiration. The appearance of the neurocranium and dermal bones of the skull follows the formation of teeth, jaw bones and the cartilaginous quadrate, and the opercular bones, the skeletal elements directly associated with these functions. Dermal skull elements are closely related to the distribution of the sensory line system of the head. Each bone of the normal developing skull roof arises from a single centre of ossification, forming in a collagenous template secreted by mesenchymal cells. The numbers and arrangement of the skull bones found in the adult N. forsteri is the same as the pattern of bones laid down in the hatchling and juvenile, and the structures develop in an ordered and functional sequence.