Histological studies were carried out on the thoracic segments of spinal cord in goat using 52 foetuses of various ages. From second month onwards, thoracic region presented conical substantia gelatinosa and nucleus proprius in the dorsal horn. Nucleus dorsalis and reticular formation appeared in the intermediate gray matter by this age. The gray matter also presented a prominent lateral horn with intermediolateral and intermediomedial nuclei and a narrow ventral horn with ventromedial and dorsomedial nuclei.