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M78, also known as NGC 2068, is a reflection nebula located in the constellation Orion. Discovered in 1780 by Pierre Méchain, it was added to Charles Messier's catalog on December 17 of the same year.

It lies approximately 1,600 light-years from Earth, or about 490 parsecs, and spans an apparent size of 8 arcminutes by 6 arcminutes, corresponding to an actual extent of about 5 light-years.

This nebula shines primarily due to the reflection of light emitted by young, hot stars of spectral type B, notably HD 38563A and HD 38563B, whose bluish light illuminates the surrounding interstellar dust.

M78 is part of the vast Orion Molecular Complex, an active star-forming site, and is one of the brightest and most studied reflection nebulae in the night sky.