ABSTRACT : A total of 150 buffalo’s ocular muscle samples were examined for the presence of sarcosporidians in Assiut Governorate. These samples included 80 males less than 2 years old and 70 females more than 5 years old. Sarcocystis spp. were detected in 55 (36.66%) of examined animals. The incidence of infection in males was 15.0% and in females was 61.42%. Two species of Sarcocystis were detected in the present work: S.fusiformis was detected in 9.33% of examined animals, where in males it was 1.25% and in females was 18.57%. S.levinei was detected in 34.66% of examined animals, in males it was 15.0% and in females was 57.14%. Mixed infection with the two species was detected in 11 (7.33%) of examined animals. The morphological characters and the ultrastructure of each species were described.The present data showed that ocular muscles are a preferreble site for Sarcocystis especially S.levinei. It is ,therefor recommended that Sarcocystis cysts showed be looked for in ocular muscles of humans complaining of ocular muscle disease.