Abstract: An investigation was conducted to study the aortic valves of the heart of the indigenous cattle in cardiac research for bio-prosthetic purpose in Bangladesh. The measurement & observation of bovine heart & aortic valve in different age groups ( 1.5 years to 4.5 years old) are the findings of this research work. The results revealed that the size ranged from 21 to 35 mm and orifice diameter are similar in comparison with implanted aortic & mitral valves at National Institute of Cardiovascular Disease & Suhrawardee Hospital, Dhaka. It indicated that the selected bovine heart valve (specially aortic valves) were similar to human valve size & can be used in future for implantation as per as the size is concerned. On the other hand, the heart valves are devoid of blood supply as a result there is no problem with tissue rejection as it is in cornea transplant in the eye. The prospect is bright for further study regarding making these tissue valves implantation worthy for clinical use in the Cardiovascular Disease Hospital & private clinics in our country.