Abstract: The aim of this study was to determine sheep fetal testis developmental aspect. Histomorphometric investigation was carried out on 21 sheep fetal testis aging from 41 to 86 days of age. Foeti were collected from Shahrekord abattoir, Iran and allocated into 4 age groups according to measured CRL. Tissue sections of the organs showed that morphological characteristics of interatubular and intertubular cells of ovine fetal testis are similar to those in other ruminates such as bovine and buffalo fetal testis. Morphometric values showed that with increasing age the number of gonocytes and indifferent supporting cells increases, Leydig cell numbers increases from the first to the third group but decreases suddenly in forth group. The number of pre-Sertoli cells in cross-sectioned cord remains always predominant in all four age groups.