The retina comprises 10 distinct layers. The layers are listed below with the innermost layer being closest to the vitreous. This is the layer an Optometrist sees during ophthalmoscopy. The outmost retinal layer, the retinal pigment epithelium, is closest to the choroid. Layers 1 to 9 comprises the innermost layers of the retina. These layers are called the neurosensory Retina.