The study was conducted on developing omasum from 36 healthy and normal embryos/ foeti of Indian goat. Embryos/foeti were assigned into three groups (0-50, 51-100 and 101-150 days of gestation). Internal surface of the omasum showed leaf like omasal laminae from 38 days of gestation. Primary, secondary, tertiary and quaternary laminae were observed grossly on 38, 51, 55 and 87 days and histologically at 38, 46, 51 and 70 days of gestation, respectively. The free border of the laminae showed serration at 94 days in primary and 100 days of gestation in secondary and tertiary laminae. Quarternary laminae were devoid of serrations. Under light microscope the first sign of omasal laminae formation was evidenced by evagination of basal zone of epithelium laid to formation of undulations towards the omasal lumen. Height of the laminae and interlaminar space between laminae were increased with advancement of gestation. Lateral outpocketing of omasal laminae was first noticed at 51, 60 and 87 days of gestation in primary, secondary and tertiary laminae, respectively referred as corial papillae.