In this study 50 hearts of native goats and 50 hearts of Lori- Bakhtiari sheeps( a native breed in Iran) aged 1.5 - 2 years, were studied It was found that, os cordis was present in right side of 52% of sheep and 44% of goat hearts respectively. Os cordis was bony in structure, large and elongated. The mean length and thickness of os cordis, in sheep were18.10mm, 2.30mm and in goat 16.99mm, 2.25mm respectively. Using Student’s t – test , there was no significant difference in dimensions and weight of os cordis in both animals. By comparing the morphological features of heart between sheep and goat, we concluded that, some parameters such as left ventricular length, thickness of right and left auricle and width of right papillary muscles were larger in sheep than in goats. The differences between these parameters were significant (P<0.05). No significant differences were seen between the other morphological parameters.

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