The medial coronoid process (MCP) of the ulna takes part in the weightbearing function of the elbow in quadrupedal animals. In this study, the timing of development of a solid subchondral bone layer (SBL) of the MCP in the dog is investigated, as this might be important in the pathogenesis of the fractured medial coronoid process, a common disease in young dogs of larger breeds. The SBL is considered to make an important contribution to the strength of the MCP. In this study, the SBL is visualized at the humeral articular side (H-side) and in the radial notch (RN) via three-dimensional reconstructions of micro-CT scans (34 m voxel size) in nine young golden retrievers. After micro-CT scanning, the area was investigated histologically. Gradually, the appearance of the SBL on the H-side changes from a trabecular aspect to an even surface with gaps and finally to a completely even surface. The surface in the RN is still rough at 24 weeks after birth, although some consolidation has occurred. Initially, the enchondral ossification activity, as observed in the histological sections, is high, but later, when the intertrabecular spaces are filled in with calcified cartilage and bone, activity is less evident. Some vessels penetrated the SBL, but it is unclear if they account for all the gaps in the surface seen in micro-CT. In addition, the formation of a cortical structure of the proximal ulnar shaft could be visualized. The bony cortex is already even at the mediocaudal side of the proximal ulna 4 weeks after birth, but remains trabecular at the dorsal side until 6 weeks later. We hypothesize that the observed differences in the formation of an even SBL or cortex can be explained by mechanical factors. A smooth cortical layer has an even thickness and will be stronger than a cortex with varying thickness. In the MCP, compressive forces exerted by the humerus may be responsible for the early smoothening on the H-side. In the proximal ulna, the resistance to bending in the sagittal plane will depend mainly on the caudal surface of the ulna (and dorsal surface of the radius), surfaces furthest away from the neutral axis. At least the caudal ulna smoothened first, thus providing stiffness against bending at an early age.