Goat milk is an ideal replacement for cow milk. Comparing goat milk with human milk was examined in order to evaluate its nutritional values with respect to infant feeding. It was observed that goat milk characterized with higher acidity, total solids, protein, fat, ash, energy value, and mineral contents, and lower lactose and pH than human milk. The nitrogen distribution presented Evident differences in the nitrogen distribution in two species, especially in the ratios of nitrogen distribution, such as NPN/TN, WN/TN, WPN/CN and CN/TN. The amino acid profile of the two proteins considerably varied. Generally, the amino acid pattern of goat milk proteins satisfactory balance of essential amino acids content for the infant diet. The composition of fats was well-differentiated, mainly as the content of medium-chain fatty acids, which were higher in the goat milk. Human milk, on the other hand, contained higher levels of the long chain fatty acids. It could also be concluded that goat milk could be considered as a good food of high nutritive value, but when using goat's milk to feed infants, it should be diluted to reduce the protein and mineral content, alter the milk protein ratio by increasing the whey protein, and to raise the Ca: P ratio from 1.2 to 2.0. It could also be added that carbohydrates, vegetable oils and vitamins are of importance, to ensure the goat's milk is a suitable for infants' consumption.