In this study, 965 cattle (450 cows and 515 beef cattle) out of slaughtered cattle in the period of August 1993 to April t 994 at the "Meat and Fishery Organization Bursa Meat Combine" were examined to determine the abomasal ulcerative lesions (erosion, ulcer and sicatrix tissue). A total of 145 cases (15 %), which were 60 cases (13.3 %) in cows and 85 cases (16.5 %) in beef cattle, were found with abomasal lesions. Out of 145 cases, erosions in 107 cases (11.1 %). active ulcers in 21 cases (2.2 %) and sicatrix tissı.:a in 17 cases (1.7 %) were detected. Erosions and all of the ulcers had no bleeding and perforation were classified as type I abomasal ulcers. Lesions were mostly located along the edge of abomasal plicae, on the fundic area near the pylorus and distal pylorus. Erosions were small and numerous. generally linear or ovoid-circular shaped, and reddish brown in color. Microscopically; degeneration. desquamation and coagulation necrosis in the epithelial layer, additionally in some cases oedema and neuthrophil leucocyte infiltration in the propria and submucosa were seen. Ulcers were linear or crater-Iike in shape. The size of the uicers ranged from 1 to 4 cm. in diameter, and the numbers varied from 1 to 3. Histologically; acute. subacute and chronic imflammatory changes together with necrosis extended to submucosa were detected. The numbers ol greyish- white healed ulcers varied from 1 to 3 and such lesions had a diameter of 0.5 to 2 cm. In the healed ulcers, the formation of sicatrix tissue was detected microscopically.