SUMMARY:A study was conducted on 70 embryo/ foetii of goats to observe the descent of testis. These foetii were grouped into I (0-30 days), II (31-60 days), III (61-90 days), IV (91-120days) and V (121 days up to term, having 14 embryos/ foetii in each group. The genital ridge was observed at 1.2cm CRL (23 day) on the ventromedial aspect of mesonephros. At 42 nd day, the genital ridge developed into cylindrical structure, the testis, located in the middle of metanephros. The abdominal migration was completed upto 88 th day. The testes were situated in the inguinal canal from 89 th to 95 th day. From 90 th day onward, scrotal migration had been observed, however the testis did not reach the base of the scrotum up to term. During the descent of testis, a peritoneal fold detached from the caudal end of the gonad and extended up-to the abdominal floor on 42 nd day, known as gubernaculum. In the initial stages of pregnancy it was thin, whitish, jelly like. On 70 th day it was enveloped by processus vaginalis. In group V, it became hardened, longer and cord like.