The cellular elements in the blood of buffalo foetus were enumerated. The gestatiotnal period investigated ranged from ninety days to full term. The total erythrocytic count increases steadily over the range. The packed cell volume and the heamoglobin values showed progressive increase. Significant numbers of reticulocytes were present between 90th and 150th of gestation. The leucocytic count rose gradually. The number of lym phocytes increased markedly while segmented neutrophiles decreased gradually. Eosino p < /strong>hiles were present in small number from the fifth month onwards.