This study was performed to determine the histologic structure and localization of the alpha-naphthyl acetate esterase (ANAE)-positive lymphocytes in hemal nodes of Akkaraman sheep. For this purpose, tissue samples from hemal nodes of twenty, 2-year-old-aged Akkaraman sheeps were used. After processing, tissue sections were taken and stained with Crossman's trichrome, hematoxylin-eosine, Gordon-Sweet's reticular liber stain, toluidine blue stain, methyl-green-pyronin and Pappenheim's panoptic stain. In frozen sections, alpha-naphthyl acetate esterase (ANAE) was demostrated. The results showed that the hemal nodes were surrounded by a connective tissue capsule involving smooth muscle fibers and had a sinus system compromised by subcapsular and deep sinuses filled with blood. The node stromal tissues displayed a meshwork pattern of reticular fibers. Cortical and medullar regions were not definite. Lymphatic nodules and cords were formed by clumps of plasma cells, megakaryocytes, macrophages and mast cells. The nodes had no definite lymphatic sinuses. ANAE-positive lymphocytes localized especially in the germinal centers of the secondary lymphatic nodules.