Common calcanean tenorrhaphy was carried out on right hind limbs of 18 goats after removal of two cm segment from the tendon using linen (nylon) No. one and locking loop suture pattern alone (group I) or together with carbon fibers implantation (group II) or with bovine pericardial flap (group III). Surgery was done under epidural analgesia and the tibiotarsal joint of the operated limb was immobilized using cortical screw 3.5mm with application of full limb plaster cast. Post-operative healing of the tendon was monitored through clinical observation, ultrasonographic, macroscopic and microscopic examinations at intervals (3, 9, 12 weeks) post operatively. With the use of bovine pericardial flap, the operated animals showed earlier improvement compared with the others. Bovine pericardial flap also induced early tendon healing and better organization of tendon fibers.