The aim of this study is to identify common patterns of epidermal and hair follicular tumors in pet animals (dogs and cats). In review of Literature, a considerable scientific background is not found in our country.50 samples were collected from skin lesions that the 15 samples of them were skin tumors (7 epidermal tumor samples and 8 sample hair follicle tumor) and histopathological and immunohistochemical studies were performed on these tumors. The hair follicle tumor samples included: Infundibular Keratinizing Acanthoma (IKA), Tricholemmoma- Bulb type (TLB), Trichoblastoma-Trabecular type (TBT), Trichoblastoma-Ribbon type (TBR), Trichoblastoma-Granular Cell type (TBG), Trichoblastoma-Medusoid type (TBM), Trichoepithelioma (TE), Malignant Trichoepithelioma (MTE) and the epidermal tumor samples were Basal Cell Carcinoma (BCC) and Cutaneous Lymphosarcoma (CL). In addition, nonneoplastic lesions so diagnosed such as hematomas, organized abscesses and tumor-like lesions.Hair follicular tumors were examined as routine histology methods (H&E), but the malignant epidermal tumors were performed by immunohistochemical studies. According to the immunohistochemical staining results obtained from this study-regardless of the type of animal-P53 expression levels in samples of basal cell carcinoma was assessed (1+) in one of the samples and (2+) in three of them and all cutaneous lymphosarcoma samples were (2+). Also Ck8 expression levels in samples of basal cell carcinoma was assessed (1+) in three samples and was (3+) in one of them, respectively. Ki67 expression levels in cutaneous lymphosarcoma samples was (1+) in two samples and (2+) in one of them. Finally, CD99 expression levels in all cutaneous lymphosarcoma samples were (2+). Combined diagnostic panels as Ck8/ P53 markers for basal cell carcinoma and P53/Ki67/CD99 markers for cutaneous lymphosarcoma diagnosis in dogs and cats are a useful diagnostic method.