The Glandula lacrimalis of sheep is situated on the dorsolateral aspect of the eye ball. It is flattened and elongated oval in shape and pink to light brown in color. It has two surfaces, two border and two extremities. It was divided into two lobes, large cranial orbital lobe and small accessory caudal palpebral one. The two lobes are connected with each other by connective tissue. The lacrimal gland is supplied by A. lacrimalis of A. temporalis superficialis and A. lacrimalis profunda of rete mirabile a.ophthalmica. The venous blood of the lacrimal gland is drained by the V.lacrimalis which detached from the venous ophthalmic plexus. The lacrimal gland is innervated by N.lacrimalis which is a branch of N.ophthalmicus of N. trigeminus. The structures of the lacrimal gland included; stroma and parenchyma. The stroma sent many septa that divide the gland to many lobes and lobules via the interlobar and interlobular septa. The parenchymatous tissue was represented by the compacted secretory end pieces and duct system. By scanning electron microscope, the external surface of the gland was consisted of variable sized lobules which connected with each other via irregular rough connective tissue.