In reviewing 2,500 complete goat autopsies, 15 were found to contain primary lung tumors. Grossly, the tumors were circumscribed and yellowish‐to‐grey in color. Microscopically, they were all mucoepidermoid in type with abundant keratin and minimal mucin production. Intrabronchial extension of the tumor was demonstrated in most cases. Squamous metaplasia was noted in bronchial structures, both within the tumor and in adjacent areas. The comparative incidence of pulmonary tumors in animals and man is discussed.