T HE current study aimed to investigate the prevalence and pathological observation of ovine pulmonary adenocarcinoma (OPA) in sheep and goats at Duhok abattoir of Iraq. A total of 4061 lung samples from small ruminants (3667 sheep and 394 goats) were selected randomly from slaughtered sheep and goats. All samples were examined macroscopically is involving color, consistency, texture, adhesion, pattern, the number of the lesion, distribution, the nature of exudates and lobe of the lung are involved. Histopathological examinations were performed from 55 affected lungs The results showed that the prevalence of disease in the Duhok abattoir was 1.35% based on macroscopical features while results found 45.45% percentages of affected lung with OPA according to histopathological features, the gross lesions of OPA in sheep and goatsfound that the upper respiratory part was filled with excessive frothy material fluid and the lungs were heavy, enlargement, and edematous appearance. While the important histopathological observations of the affected parts was varied from small discrete nodules that appears white in color and are involves both lungs, measuring around 0.5-2 cm of the diaphragmatic and other lobes were recorded, and classified as classical and atypical form. Histologically results showed the presence of multiple proliferations foci of neoplastic cells in the epithelial cell of alveoli and bronchi, these proliferations appear either papillary or as the impression of solid growths appearance or acinar shape. Inconclusion our study gives important data about the prevalence and pathological changes of OPA in sheep and goats at the Duhok abattoir of Iraq.