Histochemical studies were conducted on various respiratory airways of lungs in goats irrespective of sex difference from birth to 12 months of age. A strong (++++) to moderate (++ ±) PAS +ve reaction was observed in the cells lining the various respiratory segments viz., respiratory bronchioles, alveolar ducts, alveolar sacs and alveoli in goats of all age groups, which was slightly reduced on saliva treatment. The cytoplasm of these cells reacted weakly (±) with Best's Carmine but remained negative to Alcian blue. Except a weak (±) nuclear reaction for acid phosphatase, the cytpoplasm of the cells failed to demonstrate any kind of fat or enzymes studied during the present investigation.