Abstract. Thyroid lesions in 16 pet dogs with hypothyroidism were evaluated by light and electron microscopy. Lymphocytic thyroiditis, found in seven dogs, was characterized by diffuse infiltration of the thyroid gland by lymphocytes, plasma cells and macrophages with formation of some lymphoid nodules and destruction of follicles, progressing to replacement of most of the thyroid by fibrous connective tissue. The basement membrane around follicles was thick and had electron-dense deposits. The morphology of the thyroid lesions and the presence of circulating thyroglobulin autoantibodies suggested that lymphocytic thyroiditis was immune-mediated.Idiopathic follicular atrophy, found in nine dogs, was characterized by loss of thyroid parenchyma and replacement by adipose connective tissue. Degeneration of individual follicular cells was present in the early stage, with exfoliation into the colloid and interfollicular area. Most of the thyroid gland consisted of adipose connective tissue with either interspersed small follicles or individual follicular cells that had dilated rough endoplasmic reticulum, large Golgi apparatus, and intracytoplasmic microfollicles in the advanced stage. Follicular atrophy was a degenerative lesion of follicular cells of unknown cause, not associated with inflammatory destruction in the thyroid gland.Hypothyroidism in pet dogs is a metabolic disorder that can result from primary diseases of the thyroid gland or be secondary to long-standing pituitary or hypothalamic lesions that interfere with the release of thyrotropin or thyrotropin-releasing hormone. Hypothyroid dogs have a gradual decline in vigor and physical activity, and often are "heat seekers" [ 12). Varied degrees of alopecia and epidermal atrophy were reported in 48% of hypothyroid dogs [17]. Hypothyroidism in pet dogs was associated with a low level of serum triiodothyronine (38.7 k 4.1 ng/dl) and thyroxine (0.8 k 0.07 pg/dl); circulating thyroid hormone concentrations did not increase significantly after thyrotropin stimulation [7]. These changes in thyroid function were specific for hypothyroid dogs compared to dogs with other endocrinopathies or normal pet dogs. Thyroglobulin autoantibodies were found in 48% (12 of 25) pet dogs with hypothyroidism, and may be related to the cause of thyroiditis [7]. Laboratory beagles with naturally occurring lymphocytic thyroiditis also have circulating thyroid autoantibodies [ 141, but the focal thyroiditis was not associated with 299