Staphylococcus aureus is one of the most significant pathogens causing bovine mastitis. Among the secreted staphylococcal virulence factors, enterotoxins which can induce food poisoning, toxic shock syndrome (TSS) and bovine mastitis. A total of 140 gram-positive, catalase-positive cocci were considered as an etiological agent of clinical and subclinical bovine mastitis, being tested for sugar and mannitol fermentation, urease production, citrate utilization, egg yolk factor production, haemolytic properties and coagulase production. All 140 strains were identified as Staphylococcus aureus. Staphylococcal Enterotoxin Test - Reverse Passive Latex Agglutination (SET-RPLA) is the most commonly used method for the determination of enterotoxins of S. aureus. It has several advantages at present, including high specificity, simplicity and economy. It was found that six strains produced enterotoxin D, whereas, other strains didn't produce enterotoxins as detected by the SET-RPLA. The relationship between enterotoxigenicity and coagulase production demonstrated that all enterotoxigenic isolates showed positive reaction for coagulase production, but not all coagulase positive staphylococcal isolates were enterotoxigenic