The present study on comparative histological study of exocrine pancreas in six adult Deccani sheep and Bidri goat to know the structural differences between the small ruminants. Histologically, in both species exocrine pancreas forms bulk of gland and was tubuloacinar in nature. Tubular secreting units were dominating type as compared to acinar secreting units. In present study secretory cells were pyramidal in shape. They were arranged in single layer and two zones in each secretory cell. Three types of secretory cells viz., active, exhausted and resting cells were recorded in present study in both species. Centroacinar cells were observed at lumen of secretory units which continues with intercalated ducts. Histochemically, secretory cells in both species showed moderate (++) PAS positive reaction towards the apical part.
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