This study was aimed to compare between the ultrasonography and surgical method to detect the number of corpora lutea in ewes. Ten non-pregnant local Iraqi ewes were used in this study. The ewes were treated with progesterone by using intra-vaginal sponges impregnated with 20 mg chronolone (Fluorgesterone Acetate) for 13 days; the ewes were injected with 400 IU of ECG (Folligon) IM48hr before sponge withdrawal and injected with 300 IU of HCG (Chorulon) IM subsequently at the time of sponges removal. The number of corpora lutea in each ovary were monitored by ultrasonographic examination 5 days after the end of treatment with progesterone, also the ewes were examined by laparotomy 10days after sponge withdrawal for the number of corpora lutea in each ovary and compared with the number of corpora lutea which monitored by ultrasonography. The predictive value of positive test, predictive value of negative test, sensitivity, specificity and accuracy are made to evaluate the results. The results of this study showed that the predictive value of positive test, predictive value of negative test, sensitivity, specificity and accuracy to estimate the number of corpora lutea by ultrasonography are 100%, 82.8%, 100%, 50% and 100% respectively. From the above results it was concluded that the ultrasonography can be used for detection of corpora lutea numbers in ewes a short time after ovulation.