Surgical extirpation of the mandibular salivary gland was performed in 18 animals including horses, mule, donkeys, buffaloes, cows, sheep and goats. A preliminary work was conducted on a fresh and formaliniz ed head and neck specimens to study the anatomical relation-ship of the gland with the surroundig structures. Surgical extirpation of the mandibular salivary gland was found possible and performed without postoperative complications. The seat of operation is completely differs between ruminants and equine. In ruminants the seat of surgical exposure is at the caudal area of the mandibular space. In equine the line of incision is behind the vertical ramus of the mandi ble near the wing of the atlas.