The aim of this study was to detect the comparative pathological affections in kidneys of cattle and sheep. A total number of 192 kidney samples showing different pathological lesions were collected from El-basatin abattoir in Cairo-Egypt; 69 samples were collected from cattle and 123 samples were collected from sheep, respectively. Microscopically, the highest incidence of occurrence of renal interstitial nephritis was found to be 17.39% in cattle and 28.45% in sheep, followed by glomerulonephritis 21.73% in cattle and 25.20% in sheep; circulatory disturbances were 15.94% in cattle and 16.3% in sheep; suppurative nephritis were 11.59% in cattle and 13.00% in sheep; amyloidosis was 7.24% in cattle while in sheep was 13.20%;. Meanwhile, neoplasms were detected in 3.25% cases collected from sheep. Moreover, parasite, stones, polycystic kidney, hydronephrosis and acute necrotic nephritis were observed in few cases of cattle as 2.89%, 7.24%, 2.89%, 8.69% and 4.34% respectively. Detailed gross and microscopical findings in each lesion were described. Inflammatory conditions in the kidneys were a common finding in both cattle and sheep. However, parasitic infestation is not a common finding in renal lesion.