This study includes collection of 120 samples of sheep esophagus from slaughtered sheep in Mosul abattoir from December 2013 to March 2014 for detection of lesions and their incidence. Total 85 esophagus samples showed lesions from the total collected samples. The revealed lesions included disturbance of cell metabolism manifested by coagulative necrosis, sloughing of epithelial lining the esophagus and vacuolar degeneration at incidence rate 67.7, 23.5 and 17.6% respectively, circulatory disturbances like petechial, diffuse hemorrhage and edema were noticed at incidence rate 7.05, 4.7 and 3.5% respectively. Also results showed epithelial hyperplasia, fibroplasia and hyperkeratosis at 47, 24.7 and 31.7% of the total collected samples respectively, whereas eosinophilic inflammation of esophagus appeared at 3.5% of collected samples. Jaundice represent the disturbance in pigmentation reported at ratio of 16.4%, also additionally there was parasitic infestation represented by sarcocystosis and worm infestation which impeded in muscularis layer of esophagus at percentage ratio 50.5% and 3.5% respectively and a single case of esophageal diverticulosis was recorded at percentage ratio of 1.17%. Section that stained which Masson trichrome stain showed fibroplasia with proliferation of fibroblasts that take a bluish green color between muscle fibers.