The retina is the innermost light-sensitive layer of the eye. The retina consists of three layers of neuronal cells namely photoreceptor cells (rods and cones), bipolar cells, and ganglion cells. Retinal ganglion cell's regional specialization information is crucial for detecting visual abilities. The project was undertaken with the following objectives namely gross morphology, morphometry, microanatomy, histochemistry and micrometry of various layers of the retina of young and adult animals of sheep and goat, comparison of morphological and histological features of the retina, characterization of the retinal fundus of young and adult sheep and goats using Ophthalmoscopy, determination of the number, distribution, size and shape of the neuronal cells of the retina of young and adult animals of sheep and goat and estimation of visual acuity of these animals.