Two trials were conducted to evaluate the carcass value of milk-fed kids of the short-wooled white polled breed and of milk-fed lambs of the Merino breed. The total number of 27 kids and 27 lambs was evaluated. The test animals were sucking milk from their mothers and were housed on deep litter with their mothers. In the first trial the average liveweight of kids before slaughter was 15.53 kg, that of lambs was 15.03 kg. In the second trial the test animals had lower liveweight, their weight was 12.08 kg and 12.74 kg in kids and lambs, respectively. The values of dressing percentage were 47.07 % in kids and 47.19 % in lambs. The animals with the lower liveweight in the second trial had the lower dressing percentage: kids 46.45 % and lambs 46.00 %. The differences in the dressing percentage of kids and lambs were statistically insignificant. The kids had the lower weight of skin, larger liver and higher weight of viscerals. The kids had the higher proportion of kidney fat. In the carcasses the kids had the lower proportion of muscles and intramuscular fat and the higher proportion of bones in comparison with the lambs. The proportion of fat in the half-carcass is rather a variable component of the carcass. The fat in the body of milk-fed kids, in comparison with the lambs, was deposited mainly in the abdominal cavity, its deposition in the intramuscular space in the halfcarcasses was less intensive, hardly any fat was deposited on the carcass surface.