In this study, fetus samples of 200 pregnant goat which slaughtered in Tabriz slaughterhouse were collected in autumn. Sampling was randomly. Age of collected fetuses calculated by Gull and et al formula X=2.74 Y+30.15.After opening the abdominal hole of different age fetuses location of testis in abdomen and time of its descending to scrotum have been investigated. Macroscopic studies showed that first migration of testis is coincident with mesonephrous degeneration in 45 day fetuses. In day 59, whole of mesonephrous is assimilated and changed to epididymis. In this age gubernaculums tissue is inflated and expanded. In day 89, testis is seen in middle of inguinal canal and till day 106 of pregnancy, testis has descended 1/3 of inguinal canal to scrotum. In day 153 (birthday) the complete descending of testicle to scrotum is done. On the basis of studies we can conclude that testis location in goat is like Ox, sheep, horse and human happens in birth time and testis descending to scrotum follows degeneration of gubernaculums.