In this study the cranial mesenteric artery and its branches were comparatively investigated in six male and female of 12 Akkaraman sheep and ordinary goals, obtained from the vicinity of Elazığ. it was observed that tlıe cranial mesenteric artery formed a common trunk with celiac artery in 3 (25 %) sheep and 1 (8.3 %) goal and also gaue off branches to the distal loop of the colon in sheep. The cranial adrenal branclıes arosc from the cranial mesenteric artery in 3 (25 %) sheep and all goals.