The percentage of fat in liver wet and dry matter, liver moist and dry matter and their relationship were investigated based on species, sex and age of 384 slaughtered animals including 114 cows, 100 buffaloes, 147 sheep and 23 goats from 2008 to 2010 in Urmia, Iran. Mean percentage of fat in liver wet and dry matter, and liver dry matter in cows were 3.6%, 1.1%, 29.7%, buffaloes were 5.3%, 1.55%, 29.2%, sheep were 3%, 0.83%, 27.9% and goats were 2.91%, 1.55% and 28.4%, respectively. The highest value for fat in liver wet and dry matter was observed in buffaloes (6.2%, 20.5%) and the lowest value for sheep (1.55%, 5.14%). The highest and lowest values for liver dry matter were found in cows (38.2%) and sheep (31.9%), respectively. ANOVA analysis showed significant different in liver parameters among ruminants. Variant of sex except for goats did not affect on measured parameters.In individual surveys on measured parameters, 15% of buffaloes and 3.5% of cows showed over 10% fat in liver, while none of small ruminants appeared over 6% fat in liver. In spite of expected correlations between fat in liver wet and dry matter, liver moist and dry matter, no correlation was observed between fat liver and liver dry matter.Thus, it is concluded that mean value of fat in liver dry matter in small ruminants was less than cows and buffaloes.Maximum mean liver dry matter observed in cows and the minimum in sheep. Mean value of measured parameters among animal species was significant, while age and sex didn’t affect them. It was concluded the occurrence of liver lipidosis in buffaloes is greater than cows and in sheep and goats is so weak. No correlation was expected between fat liver and liver dry matter, and finally, based on liver dry matter, the quality of liver in ruminants sorted from cows to buffaloes, goats and sheep.