The present investigation was conducted on the cornea of goats to point out its microscopical structure. The cornea of the goat appeared to be formed of five layers arranged from outside to inside as the corneal epithelium, Bowman's membrane, substantia propria (corneal stroma), Descemet's membrane and the corneal endothelium. The corneal epithelium was formed of stratified squamous non cornified epithelium consisted of 10-14 layers of epithelial cells. Scanning electron microscopical examination revealed polyhedral to hexagonal surface epithelial squamous cells demarcated from each other by thick tight junction. The outer cell membrane of the most apical squamous cells showed numerous microplicae. The Bowman's membrane or the external limiting membrane appeared as a thick homogenous PAS-positive intense line rich in elastic fibers. The substantia propria or corneal stroma constituted the majority of the corneal thickness. It consisted of parallel bundles with closely-packed collagen fibers and few fine interwoven fibers. The stromatocytes or corneal corpuscles were dispersed in between the lameller connective tissue. They had clear oval basophilic darkly stained nuclei. The Descemet's membrane or the internal limiting membrane was thinner than the Bowman's membrane. It appeared as a fine PAS-positive homogenous acellular layer. The inner most or posterior layer of the cornea is the corneal endothelium which appeared as a single layer of flattened squamous cells.