In this study, we examined the neuronal correlates of frog collision avoidance behavior. Single unit recordings in the optic tectum showed that 11 neurons gave selective responses to objects approaching on a direct collision course. The collision-sensitive neurons exhibited extremely tight tuning for collision bound trajectories with mean half-width at half height values of 0.8 and 0.9° (n = 4) for horizontal and vertical deviations, respectively. The response of frog collision-sensitive neurons can be fitted by a function that simply multiplies the size dependence of its response, e(-αθ(t)), by the image's instantaneous angular velocity θ'(t). Using fitting analysis, we showed that the peak firing rate always occurred after the approaching object had reached a constant visual angle of 24.2 ± 2.6° (mean ± SD; n = 8), regardless of the approaching velocity. Moreover, a linear relationship was demonstrated between parameters l/v (l: object's half-size, v: approach velocity) and time-to-collision (time difference between peak neuronal activity and the predicted collision) in the 11 collision-sensitive neurons. In addition, linear regression analysis was used to show that peak firing rate always occurred after the object had reached a constant angular size of 21.1° on the retina. The angular thresholds revealed by both theoretical analyses were comparable and showed a good agreement with that revealed by our previous behavioral experiments. This strongly suggests that the collision-sensitive neurons of the frog comprise a threshold detector, which triggers collision avoidance behavior.