Olfaction is the process of odor detection that is important for many vital processes including determination of pheromones, food and hazard. The degree of olfaction showed great variation among herbivores and carnivores with highest degree in the later. The olfactory mucosa plays an important role in the development of such function, however, its morphological and structural differences among herbivores and carnivores is not fully understood. Therefore, in this study thirteen heads were obtained from both dog and goat and compared anatomically, histologically based on immunohistochemical staining for both glial fibrillary acidic protein``GFAP`` and Synaptophysin) and ultrastructurally among both species. Anatomically, the dog showed highly folded ethmoidal complex than that in the goat. Histologically, olfactory nerve cell density was statistically higher in the dog (174.7±2.7) compare to goat (56.3 ±2.2). In addition, the dog contained both the horizontal and globose basal cells where the goat had only globose one. Immunohistochemically, the area percentage of GFAP was significantly greater in the dog than the goat. Ultrastructurally, the cilia emanate from around the base and the tip of the olfactory knob in the dog and goat, respectively. Olfactory ensheathing cells surrounded the nerve axons with space which narrow in the dog and wide in the goat. In conclusion, our results suggest that the olfactory mucosa of the dog is better specialized than that of the goat indicating a higher level of dependence on this system to catch their prey. Reciprocally, the goat has a relatively low olfactory sense as olfaction has primarily been confined to reproductive events.