The Gomori and H.E staining were used to explore the difference in lung microstructure between Tibetan goat (Capra hircus) and Tibetan sheep (Ovis aries). The results showed that there was no significant difference in lung capsule thickness between these two species (P > 0.05), but the number of elastic fibers in Tibetan goat lung capsule was more than that in Tibetan sheep (P < 0.05) (Fig.1 and Table 1). There was no significant difference in alveolar area (P > 0.05), but the alveolar septum of Tibetan goat was significantly wider with much more capillaries than that of Tibetan sheep (P < 0.05) (Table 2). There was no significant difference in the thickness of bronchioles plica, but the bronchiole smooth muscle of Tibetan goat was significantly thicker than that of Tibetan sheep (P < 0.05)（Fig.2 and Table 3). The average number of goblet cells in the bronchioles mucosa epithelium of Tibetan goat was significantly more than that in Tibetan sheep (P < 0.05) (Table 3). In addition, the percentage of vascular smooth muscle in the pulmonary arteriole with diameter less than 100 μm was significantly higher in Tibetan goat than that in Tibetan sheep (P < 0.05), while the difference was not significant when the pulmonary arteriole diameter was greater than 100 μm (P > 0.05) ( Table 4).