Barr body is the inactive X chromosome found in the nuclei of somatic cells of female. It is usually found in the cells of buccal mucosa,in neurons and in neutrophil. Significance of barr bodies: The number of Barr bodies is one less than the number of X chromosomes. Therefore by counting the number of barr bodies by a simple buccal smear test one can find out the numerical anomalies of sex chromosome.