Histomorphometric studies on 30 goat foetuses revealed histogenesis of sweat glands. The sweat glands were not conspicuous in groups 1 and 2 in any of the body regions. However, in the foetuses of group 3 sweat ducts were seen, commonly arranged below the follicles of the second row. Sweat ducts appeared to arise from surface epithelial cells of the stratum basale in the form of solid cylindrical cord invaginating in the dermis. It extended deep and got cannulated with the advancement of the gestation. The sweat glands started appearing before the term. These were maximum (4.44) and minimum (2.74) in dorsal and flank regions respectively with an average of 3.33+/-0.30 per unit area, The average size of the sweat gland irrespective of the regions in neonatal goat was 55.40+/-2.60 mu m. However, it was maximum (65.56+/-5.56 mu m) and minimum (51.12+/-8.75 mu m) in neck and flank regions respectively. In adult goat the sweat glands (3.44+/-0.16 per unit area) were irregularly oval or polyhedral spaces lined by single layer of the low cuboidal epithelium in the deep part of the dermis.