The dorsal and ventral walls of rumen of goat studded with papillae of varying shapes and dimensions was lined by stratified squamous keratinized epithelium having varying number of rows as strata basale, spinosum, granulosum and corneum. Iron granules were observed in superficial layers of stratum corneum. The propria submucosa having loose irregular connective tissue was comprised of collagen, reticular and elastic fibres. Tunica muscularis was constituted by a thick inner circular and a thinner outer longitudinal layer of smooth muscles. Nerve bundles representing submucosal and myenteric plexus were also observed. The structural details of longitudinal and coronary pillars were similar to those of walls except minute variations. Stereo microscopy revealed more characteristic features of shapes of papillae. The higher magnification revealed depressions and meshwork like structures.