In this study, the formation and courses of nervus splanchnicus major et minor were observed in sheep. Six sheep in different age and sex were used. Nervus splanchnicus major and minor were determined to arise from the fibres of the thirteenth thoracic and first lumbar sympathetic ganglion of the sympathetic ganglion respectively. In a case it was the observed that n. splanchnicus major arised from the first and n. splanchnicus minor from Ihe second lumbar sympathetic ganglion in both sides. In another one n. splanchnicus major was observed to consisted of the fibres from T11-13. thoracic sympathetic ganglion In both sides.