The pathological study of two goats, which died from severe respiratory illness, revealed lesions suggestive of IBR. The lesions consisted of congestion of the upper respiratory tract, interstitial pneumonia, focal degeneration and necrosis in the liver and kidneys, myocardiosis and congestion of the lymph nodes. Acidophi lic intranuclear inclusion bodies were seen in the alveolar and bronchiolar epithelium and in the hepatic cells. It was concluded that goats are susceptible to natural infection with IBR-virus, however, predisposing factors are thought to play a great role for the animals to react typically. The lesions in the affected goats were more or less similar to those cattle.