The present study was conducting aiming to throw the light on the retinal structure on the level of both light and electron microscope. Eyeballs of 35 adult clinically healthy goats of both sexes were collected from Beni- Suef abattoir. The eyeballs were clinically examined before they were dissected and fixed in 10% buffed neutral formalin and in Bouin's solution for 24 hours. The specimens were then processed for light and transmission electron microscope. The retina (pars optica retinae) of the goats extends rostrally to cover the ciliary body as pars ciliaris retinae and the iris as the pars iridis retinae. Pars optica retinae and pars iridis retinae form the light non sensitive parts of the retina, while the sensitive part except at the transition zone; the ora serrata and the optic disc, appeared to be formed of ten layers, named from outward to inward as, retinal pigmented epithelium, rods and cones layer (photoreceptor cell layer), external limiting membrane, outer nuclear layer (cell bodies and nuclei of the photoreceptor cells), outer plexiform layer, inner nuclear layer (contained the horizontal, bipolar, Muller and amacrine cells), inner plexiform layer, ganglionic cell layer, nerve fiber cell layer (unmyelinated nerve fibers) and
internal limiting membrane.