A cross-sectional study was conducted from November 2015 to March, 2016 at Wolaita sodo Municipal Abattoir, with the objectives of assessments of foreign bodies in rumen and reticulum and associated risk factors for the occurrences of foreign bodies. From the total of 600 examined cattle, 103 (17.16%) were found positive for the occurrence of indigestible foreign bodies in rumen and reticulum. From wich 495 male examined 85 (17.15%) and 105 female examined 18 (17.12%) were found Positive respectively. Prevalence of foreign body occurrence recorded in adult 30 (9.57%) and old 73 (25.6%) respectively while the prevalence rate recorded in thin, medium and fat cattle were 61 (46.9%), 29 (20.84%) and 13 (3.91%). The types of foreign bodies encountered in rumen and reticulum were plastic, nails, wires, needle, clothes and ropes. Out of 103 positive cases of foreign body, 65(63.72%) were occurred in rumen while 38 (36.27%) in reticulum. These aforementioned factors were considered as potential risk factors and found highly significantly associated (p < 0.05) with the occurrence of foreign bodies. The prevalence of rumen and reticulum foreign bodies was lower in local breed cattle (16.29%) than that of the cross breeds (22.78%). There was not spastically significant difference (p= 0.432) between local and cross breed. The highest frequencies of rumen and reticulum foreign bodies observed in cattle originated from Humbo (22%) while the lowest from Sodo (7.84%). There was not statistically significant differences (p= 0.169) among the origin of animals. Thus, appropriate solid waste disposal system need to implement in the study area to prevent health risk of ruminants and environment.