The aim of this work was to analyze the morphology and morphometric parameters of peripheral blood eosinophils and eosinophilic granules in raccoon dogs Nyctereutes procyonoides (Grey, 1834). On blood smears stained by Pappenheim, the composition of the leukocyte formula was determined, the morphological features and morphometric parameters of eosinophils and their granules were evaluated. Cytochemical methods revealed the localization of peroxidase and cationic proteins in eosinophils. ANOVA was used to assess the effect of sex. As a result of the study, it was found that raccoon dogs are characterized by a high relative content of eosinophils (7–10%), as well as the presence of large secretory granules in them. Along with the common eosinophils, there were cells with abnormal granularity (low number of secretory granules, the presence of vacuole-like granules that did not stain with the dyes used). The influence of sex was expressed in a higher proportion of eosinophils with abnormal granularity in males compared to females, while the latter had higher morphometric parameters (the number and average area of granules in one cell, the ratio of the area occupied by granules to the area of the cell). Since the causes of abnormally granular eosinophils in raccoon dogs are not completely clear, there is a need for further research into this issue.