Aim of the present study to evaluate the morphometric analysis of muscle spindles in Intercostal muscles of goat. The animals used for the animal experiments belong to mammalian orders as follows: Goat–(Capra species) Order – Artiodactyla. The diameters of nerve fibres innervating the intercostal muscles. The size of the muscle spindles varies from 0.5 to 10mm (about 20% of length of regular muscle cells) in different mammals. The total number of muscle spindles in the right external intercostal muscles varies from the left external intercostal muscles. In conclusion it is revealed that there are likely to be differences in the fibre calibre spectra of the Intercostal muscles at different levels, according to the relative amounts of intercostal and abdominal muscle innervated at each segmental level, and according to the regional distribution of the muscle spindles.