The retina is made up of photoreceptor cells , that is the rods and cones. The retina contains photoreceptor cells that convert incoming light into electrical impulses. These electrical impulses are carried by the optic nerve to the brain, which finally interprets them as visual images. It converts light into electrical impulses that are sent to the brain through the optic nerve. A retinal ganglion cell is a type of neuron located near the inner surface of the retina of the eye.