This study was made on the hearts of 38 Akkaraman sheep and 38 ordinary goats. The heart is located between the second and fifth intercostal spaces in Akkaraman sheep and between the third and sixth intercostal spaces in ordinary goats. Sterno - pericardiac ligaments are attached to the sternuru at the levels of the sixth and seventh costal cartilages in Akkaraman sheep and ordinary goats respectively. The weights of the hearts are 160.93 ±4.65, 148.75 ± 12.5 gr in Akkaraman sheep Ordinary goats have a cartilage and os cordis but Akkaraman sheep have a single os cordis inside fibrous ring surraunding ostium aortae. The heart is supplied by the right and left coronary arteries which arise from origine of the aorta. Right coronary arteries are much sma1ler than the corresponding left artery in Akkaraman sheep and ordinary goats.