Goats (Capra hircus) are economical animal in livestock production especially in rural areas. It is well known that goat can tolerate harsh conditions; however there are little information about its reproduction functions such as testis histomorphometry and efficiency of sertoli cells. This study aimed to estimate germ cell types and number per sertoli cell of an indigenous Iranian goat (Lori goat). Semen was collected from five Lori goats by means of an artificial vagina. Semen volume, concentration, normality and motility of spermatozoa were determined. After removing both testes, tissue paraffin section (5μ thickness) were prepared and stained using Haematoxylin and Eosin method. Mean weight of testis was 114.40 ±27.00 grams. Means of seminiferous tubule diameter and tubule length per gram testis were 197.20 ± 1.80 μm and 9956.00 ± 93.00 m, respectively. The mean number of spermatids per each tubule, spermatogonia and spermatocytes at stage I were 163.00 ± 99.9, 140.30 ± 28.60 and 146.40 ± 19.80, respectively. From this study it can be concluded that the Lori goat has high reproductive potentials probably due to high number of sertoli cell per germ cells.Keywords: Lori goat, Testis, Sertoli cell, Seminiferous tubule, Spermatocytes, Spermatogonia, Spermatozoa, Seme