The morphological and morphometric changes of the thyroid were studied in the foetal White Fulani (Zebu) cattle from 90–260 days of gestation. The results showed that a dorsolateral attachment of the thyroid lobes to the cricoid cartilage of the larynx was common in all foetal age. A parenchymatous isthmus was consistent on the 1st to 2nd tracheal cartilage in all foetuses examined. The size h(weight, length and thickness) of the thyroid lobes increased with foetal age and were significantly different (p< 0.05) along the gestational age. The clusters and cords of maturing follicular cells interspersed with venous sinuses and few follicular structures in the centre of the lobe were predominant in the foetal age of 90–140 days. The lumen of follicles showed faint PAS-positive material which increased in intensity along the gestational age. Peripheral colloid vacuoles, which is an evidence of resorption of thyroglobulin of colloid was observed copiously from 150–210 days foetuses and this also increased during gestation, with contraction of solid colloid at 225–260 days with numerous vacuoles. Presumptive active cuboidal follicular cells were also evident from 150–210 days foetuses and C-cells were apparent in a parafollicular position at this age. Histomorphometry indicated a significant increase (p< 0.05) in most of the measured parameters. The morphological observations suggested a highly active prenatal function of the thyroid gland from the mid-gestation age of development in the White Fulani (Zebu) cattle.