Prenatal development of intermediate horn of gray matter in goat was studied using 52 foetuses of various ages. By 48 days of gestation, outer white matter and inner gray matter became distinguishable; the latter with dorsal and ventral horns. In thoracic, anterior lumbar and middle sacral levels the intermediate horn appeared as lateral projections of gray matter. It contained lamina VII of the intermediate zone and presented intermediolateral and intermediomedial nuclei. Intermediolateral nucleus appeared by 48 days as a clear cell column at the lateral aspect of intermediate horn, became better organized by 54 days and well differentiated by 124 days. By 81 days, cells were spindle-shaped with acidophilic, scanty cytoplasm and condensed nucleus. Typical spindle-shaped neurons with vesicular nucleus and size upto 36 m were seen towards end of gestation. Intermediomedial nucleus appeared by third month in thoracic and lumbar regions, consisting of small-sized neurons located lateral to central canal and ventral to Clarke’s column in the medial aspect of intermediate horn. By fifth month, these nuclei became better developed with fine and uniformly distributed Nissl bodies indicating a better differentiation towards the end of gestation.