This investigation aimed to study the usefulness of fresit and 0.5% glutaraldhyde preserved bov ine pericardium (GPBP} for the reconstruction of full thinckness abdominal wall dejects in clogs and lo overbriclgc their use in repairing large hemias ill sheep w ul goats . Bov ine pericardia collected from abattoir were processed and preserved. Full lhiclcness abdominal wall defects were created surgicall!J in 16 dogs and repaired with lhe same size of ]resit (8 dogs} and 0.5% glutaraldlt!Jde preserved bovine pericardium (8 dogs). Four dogs from each group were eulfteni.sed at 6 and 12 wee/cs poslopera­ lionfor macroscopic and microscopic evaluation. All dogs survived lite procedure with­ out apparent clinical complications. Adhesions between lhe patches and lhe greater omentum were recorded . Neovascularizalion, neoperitoneu111 , fibrous tissue jormation . and ir!flammalor!J cells were evident. Calcifkalion was seen in GPBP group at 3 monl lts . All U1e operated slteep and goals w ith large ventral abdominal Ttemias were tolerated li te operation well without rejection of Ute implant, infection or recurrence until four monl/1s observation period posloperaiio11. Tftefresh and 0.5% (GPBP} palcltes are considered lo be useful materials for reiqforcement of abdominal wall defects in dogs ancl for reconsl.ruclion of ovine large abdominal hernias .