Gross, histological and scanning electron microscopic studies were conducted on the gutassociated lymphoid tissue (GALT) in the rectum of six crossbred male goats of six months of age. The patches forming GALT in the rectum called RC patch was seen in the rectal sinus along the whole intestinal circumference near the anorectal junction. | Histomorphology and scanning electron microscopy of the gut-associated lymphoid tissue in rectum of goats