This study aimed to provide an assessment of some anatomical characteristics of the formal comparison to the kidneys of dogs and sheep by studying of macroscopic anatomical differences and morphometric measurement between the studied kidneys . (20) Kidneys were taken randomly during the slaughter of ten heads of sheep in the local slaughterhouses, regardless of gender and age , Animals were clinically free of diseases and (20) kidneys were taken from ten local stray dogs and regardless of gender and age , Animals were clinically free of diseases . the study showed the presence of Morvomitrih differences in kidney (length – width - thickness - weight) and some anatomical variations (renal pelvis - renal Columns )between the kidneys of sheep and dogs. The study pointed out there are many similarities between the kidneys of sheep and dogs whereas revealed the length of the dogs kidneys.