The aim of the article is to determine the Ukrainian criteria to assess the quality and technological potential of goat’s milk that is the restraining factor of the industrial production of the above raw milk and the products of its processing. The standard methods of research were used to determine the comparative physical and chemical composition of goat’ milk and cow’s milk. It has been found that goat’s milk was characterized by higher content of fat, protein, lactose and dry matter, respectively, by 3%, 3% and 9% as compared to cow’s milk. It provided its high density – 1,033 g/cm3 . The acidity of goat’s milk was lower than that of cow’s milk and it was the result of its powerful buffer capacity, due to high content of protein, calcium and phosphorus salts. No significant difference between the values of the content of protein (total protein) in the goat’s milk and cow’s milk was detected in the summer period of time (р ≤ 0,95). The content of milk sugar in the cow’s milk and goat’s milk was stable in spring, summer and autumn. However, the milk produced in winter was also richer in milk sugar as compared to the milk produced in the other seasons. The mass fraction of dry matter in cow’s milk ranged from 12,3 % to 13,2 %, whereas the content of dry matter in the goat’s milk ranged from 12,4 % to 15,0 %. The content of dry matters in the goat’s milk was higher in winter as compared to the analogous parameter in the spring, summer and autumn periods of the year by 1,2; 2,65 and by 1,26 %, respectively, (р ≤ 0,95) and it exceeded the above parameter in the cow’s milk in all the seasons by 1,43, 1,40 and 1,8 % (Р ≥ 0,95), respectively. No trustworthy difference in the content of dry matter in the goat’s and cow’s milk in summer was revealed (р ≤ 0,95). Goat’s milk was a little denser than the cow’s milk during all the seasons. The highest density was observed in winter 31,0˚ А and the lowest value was in summer - 28,8˚А. The spring milk was less dense as compared to the autumn milk, it was 29,0 и 29,8 ˚А, respectively. Goat’s milk contained more mineral substances such as Na, K, Ca as compared to the cow’s milk by 6,0, by 10,4 and by 8,8 % (Р ≥ 0,95), the content of magnesium was higher by 1,3 (Р ≥ 0,95), whereas the content of Fe in the goat’s milk was a little lower (Р ≤ 0,95). The content of iodine in goat’s milk exceeded the analogue parameter in cow’s milk. The content of vitamins A, В1 and C was higher in goat’s milk than in cow’s milk. The goat’s milk only yielded up to cow’s milk in riboflavin (vitamin B) content. It should be pointed out that the lower content of carotene in goat’s milk as compared to the above parameter in cow’s milk is connected with the ability of the goat’s body to convert it into retinol (vitamin A) more effectively. The results of the conducted research have widened the existing knowledge about the content and quality of goat’s milk that is produced in Ukraine and they have been the basis to create normative and technical documentation for goat’s milk as raw material and the products of its processing.