The aim followed in this study was to make a comparison of the composition of fatty acids available in the sperm lipids of cattle, sheep and goat. Semen samples were collected from 28 Holestein cows, 12 Chal rams and 7 Mahabadi goats. After washing out and removal of the seminal plasma, total lipids of the sperm were extracted and fatty acids trans-methylated. The fatty acid methyl esters were injected into GC apparatus and the percentages of fatty acids calculated. The results indicated that the percentages of C16:1 and C18:0 were significantly higher in bull sperm than those in goat and ram sperm. C20:4(n-6), C20:2(n-6) and C20:5(n-6) were detected in small percentages only in bull sperm samples. The proportion of C22:6(n-6) was significantly higher in bull sperm (19.3%) as compared with goat and ram's (3.85% and 3.14% respectively). The proportion of long chain fatty acid C24:0 was significantly higher in bovine sperm lipids as compared with that in ovine sperm. This fatty acid was not detected in goat sperm. The ratio of n-3/n-6 fatty acids in bull sperm (2.56) was significantly higher than this ratio in goat (0.53) and ram (0.21) sperm.