The study was carried out at the Wurukum Abattoir, Makurdi Local Government Area of Benue State, Nigeria to ascertain the relative number of sheep and goats, their percentages, sexes, wastage of pregnant ones, as well as, ratio/percentages of the male and female foetuses. Visits were made to the Abattoir from Mondays to Fridays for a period of three months (August-October). A total number of 3,354 small ruminants (sheep and goats) were slaughtered within the period; 564 were sheep and 2,790 were goats. Out of these figures, 7.97% and 7.20% of sheep and goats were pregnant respectively. The number of goats slaughtered were significantly (P<0.05) higher than sheep. The number of female goats (does) slaughtered were significantly (P<0.05) higher than female sheep (ewes). Four hundred and twenty one (421) foetuses were wasted out of which 66 and 355 were sheep and goats respectively. The percentage of sheep ram lamb and ewe lamb foetuses were 40.91 and 59.09% respectively, while the percentage of buck kid and doe kid foetuses were 41.97 and 58.03% also. It was concluded that illiteracy, disease condition of animals, as well as, economic status of owners were responsible for sales of pregnant animals. It was therefore, suggested that government should intervene in the practice of slaughtering pregnant animals in order to meet the animal protein requirement of Nigerians and hence, enhance the national economy.