Charged particle drift shells are calculated using the O8 magnetic field model for Neptune. Inner drift shell morphologies differ significantly from dipolar drift shells for the parts of drift shells inward of r=2 RN. Outer drift shells (L>10), when traced down to Neptune's surface following magnetic field lines, are simple closed loops around magnetic poles. Inner drift shells (L≲4), on the other hand, when traced to the surface, are also single loops but stretched in a previously unknown way: sometimes with a cusp and sometimes into two joined loops. Inner drift shell footprints on R=1 provide the basis for identifying precipitation L shells, interpreting observed aurora, and predicting additional emissions on that part of Neptune's surface unobserved by UVS. Precipitation in a global magnetic anomaly, ''ordinary'' auroral precipitation near the south magnetic pole, and precipitation from field lines with no magnetic field minimum above Neptune's exobase collectively appear to account for all of the observed auroral emission regions at Neptune. To the extent that aurora can be understood in this model, it is suggested that O8 may be reasonably accurate. ¿ American Geophysical Union 1994