The study was conducted on eighteen healthy dogs, which were allocated into three equal groups (six dogs each). In the first treatment, the hind limbs were prepared at the calcaneus region where Achilles' tendon was sharply incised, sutured with Kessler method, and immobilized with gypsona. The second treatment included the using of a peritoneum graft, while the third treatment utilized the venous autograft. Following surgery, all animals were inspected clinically, grossly and histopathologically for two months. Results of the first treatment exhibited adhesion and inflammatory reaction after one and two months of surgery. Histopathological examination revealed the organization of collagen fibers and mild inflammatory reaction after two months of surgery. The second treatment exhibited complete healing and the animal showed normal activities without any impairment on leg function. Grossly, a mild degree of adhesion was determined after two months of surgery. Histopathological examination exhibited complete granulation tissue formation with the slightest degree of fibroblast formation at 60 days. In the third treatment, there was an inflammatory reaction with moderate adhesion at one month of surgery. However, after 60 days post operation, the tendon restored the normal anatomical feature. In conclusion, unlike other treatments, results obtained from the using of peritoneal graft for reconstruction tendon defect was with the most convincing and efficient outcomes. The findings reported here shed a new light on treating of the defective tendon.