Description: The aim of this study was to compare scleroprotein and smooth muscle cell distribution of common carotid media in sheep and goat. Ten adult sheep and ten adult goats were selected from the Shahrekord abattoir, Iran. Tissue sections showed that the media of the sheep and goat common carotid artery had similar stiffness but different elastic properties throughout its length, and different stiffness and elasticity throughout its thickness. The distribution of vascular smooth muscle cells was more uniform throughout the length and thickness of the common carotid media. The mean area fraction of both collagen and elastin and the mean number of smooth muscle cell nuclei per unit area (mm2) of the different parts of the common carotid artery were numerically greater in goats in comparison with those in sheep but the differences were not statistically significant