ABSTRACT   This research was carried out on the lacrimal glands (LGs) of male adult local sheep and goats. The aim of this study was to elucidate the normal histological and histochemical characteristics of the LGs. For this purpose, the histological specimens were stained with the H&E, van Gieson's, periodic acid Shiff (PAS), diastase-PAS, alcian blue (AB) at pH 2.5 and pH 1, alcian blue-periodic acid Shiff (AB-PAS) and toluidine blue (TB). The present study revealed that the LGs of both animals were mixed tubuloacinar gland composed of secretory units (mainly serous and mucous as well as mucous acini opened into serous tubules) and excretory duct system. The mucous secretory units were predominant in sheep LGs comparing with those of goats LGs. The mucous cells in both animals contained mucins (neutral, carboxylated and sulphated) with the prevalence of carboxylated group in cells of sheep. The duct system in sheep and goats consisted of intercalated, intralobular, interlobular and main exceretory ducts. The lining epithelia of the interlobular and main excretory ducts in both animals had light cells, but the same ducts contained goblet cells in goat only. The mucin content of the goblet cells was similar to that of the glandular tissue of goats.