The skin of the mammary gland of the merino sheep was investigated on 5 different areas by light-microscopical and morphometrical means. The epidermis is continuously developed in the same manner, in which a stratum lucidum is lacking. It contains relatively large melanocytes in pigmented regions. In the sinus inguinalis, in the sulcus intermammarius and in the skin of the middle part of the teat skin it is constantly thick, whereas the epidermis of the mammary complexes and of the teat basis varies strongly and is underlayed by a distinct papiliary layer. In general, the arrector pili muscle is poorly present. The skin of the mammary complexes as well as the skin of the sinus inguinalis possess numerous sweat glands, which form associated structures. Due to its strong morphokinesis, frequently occur dom-like cells, enveloped by a net of myoepithelial cells at the periphery. The sebaceous coating of the sinus inguinales does not influence the morphology of the stratified squamous keratinized epithelium.