In this study the distribution of rhodanese (thiosulfate: cyanide sulfurtransferase) of thoracic and cervical portions of thymus, yellow and red pulp of bone marrow, spleen, prescapular, prefemoral, mesenteric mediastinal, and lateral retropharyngeallymph nodes of sheep and rabbit was measured and compared. Rhodanese activity was present in all tissues of both animals. In sheep, the highest activity was found in yellow and red bone marrow followed by prescapular, mediastinal, prefemoral, mesenteric lymph nodes, ,spleen, cervical and thoracic portions of thymus and lateral retropharyngeallymph nodes. In rabbit the highest activity was observed in yellow bone marrow followed by thoracic portion of thymus, prescapular lymph node, red bone marrow, mesenteric, mediastinal, prefemoral and lateral retropharyngeallymph nodes, cervical portion of thymus and spleen. Rhodanese activity of all tissues of rabbit was significantly (p