In this work the correlation between somatic cell count (SCC) and the variability of the cell population and lymphocyte subpopulations in Sarda sheep milk at different SCC class levels is studied. A negative correlation between SCC and epithelial cells and a positive correlation between SCC and polymorphonuclear leucocytes (PMN) were observed; an inversion of CD4+/CD8+ ratio in samples with SCC> 2 000 000 cell/ml was found. Evident increase of PMN was observed at SCC level > 300 000 cell/ml suggesting the use of this value as cut-off in diagnosis of udder infection in dairy sheep