Objective To study the expression and analysis of Nelson Bay orthoreovirus non-structural protein μNS and σNS in infected and transfected cells. Methods The expression of μNS protein and the colocalization of μNS with another non-structural protein σNS were observed by immunofluorescence assay through confocal microscopy in infected cells. The expression and colocalization of μNS and σNS were observed in non-infected cells which were transfected by plasmids. Results μNS protein formed inclusion bodies in both infected and transfected cells. The σNS protein interacted with μNS protein. σNS and μNS protein were colocalized in inclusion bodies. Conclusion μNS can form inclusion bodies not only in virus-infected cells but also in cells transfected. σNS can interact and was colocalize with μNS in the inclusion bodies of infected and transfected cells.