A study was conducted to perform the quantitative analysis of canine foetal lung and liver sonographic images in the late term of gestation (58-67 days) and to evaluate its association with serum progesterone concentration. Thirty-two pregnant bitches were selected for the study. Lung development of foetus occurs in three different stages viz the pseudo glandular (40-48), canalicular (49-56 d) and saccular phase (57-63 d) of pregnancy. Lungs of the foetus at the time of parturition are in saccular phase of development and the alveolar phase occurs in the neonatal period. In the present study, sonographic changes occurring in the lung during the saccular phase of foetal lung development was evaluated. Mean grey level of the foetal lung and liver sonographic images were estimated using dedicated image analysis software Image J. The lung-to-liver ratio (LLR) of mean grey level (MGL) was recorded. Corresponding progesterone concentrations were also estimated for each animal. Correlation statistical analysis revealed a significant correlation between LLR of MGL and progesterone concentration in the animals selected for the study. LLR of MGL is a prognostic indicator of foetal survival and since LLR of MGL and progesterone are positively correlated, it can be used as an indicator of foetal maturity in place of progesterone concentration. Keywords: Lung-to-liver ratio of mean grey level, ultrasonography, progesterone