The morphological development of lungs in fetuses of 60, 90 and 120 days of gestation and neonates of Korean native goats was investigated by light, scanning and transmission electron mictroscope. The results were summarized as follows ; 1. Gross findings ; In the 60-days-old fetus, the lung was developed and differentiated into six lobes. 2. Light microscopic findings : The gland-like bronchioles were formed in loose mesenchyme at 60 days of gestation and the bronchial wall contained smooth muscles. The loose mesenchyme had been replaced by compact parenchymal tissue at 90 days of gestation and the cartilage plates appeared in bronchial wall which contained blood vessels, submucosal glands and smooth muscles. The lung parenchyma consisted of a fine network of alveoli at 120 days of gestation and the bronchial wall contained well-developed blood vessels, submucosal glands, cartilage plates and smooth muscles. In neonates, the lung tissue was similar to the mature lung tissue and the bronchial wall contained well developed cartilage plates. 3. Scanning electron microscopic findings : The epithelial cells lining the tubules were composed of cuboidal or columnar at 60 days of gestation and the epithelial cells lining the large airways were often ciliated : some were covered with stubby microvilli. The epithelial cells lining the canals were cuboidal at 90 days of gestation and the epithelial cells lining the bronchioles were ciliated cells or nonciliated(clara) cells, The clara cells contained row microvilli. The alvealor development of this stage was rapidly progressed ; the subdivision of canals by alveolar crests and assosiated wall attenuation resulted alveoli at 120 days of gestation and the respiratory bronchioles were lined by ciliated or nonciliated epithelial cells. In neonates, the epithelial cells lining the alveolar walls were mainly covered with pneumocyte type I ; Some were covered with pneu-mocyte type II. 4. Transmission electron microscopic findings : The epithelial cells lining the tubules were adhered with tight junction at apical borders of the adjacent cells at 60 days of gestation, which contained few organells and glycogen. The epithelial cells lining the canals were composed mostly of cuboidal cell at 90 days of gestation and the epithelial cells lining of the bronchioles were ciliated of nonciliated cell, which contained few organelles and abundant glycogen. The epithelial cells lining the alveolar walls were composed of pneumocyte type I and a few pneumocyte type II at 120 days of gestation. The epithelial cells lining of the bronchioles were ciliated or nonciliated cells. In neonates, pneumocyte type I was observed as flat and thin cytoplasmic extension in shape. Otherwise, pneumocyte type II was observed as cuboidal type with apical microvilli and contained osmiophillic lamellar inclusion bodies. Putting these various experiment results together, the lung development was slowly progressed at early stage, which was rapidly progressed in the late stage of gestation.