This study is aimed at detennining whether a relationship exists between the corpus luteum observation and plasma progesterone RIA assay from 36 cows, then their genital tracts were isolated in the slaughterhouse, measuring their corpora lutea size. In 29 cows, mature corpus luteum was seen .andin the remaining 7 cows, no corpus luteum was seen. The mean (±SD) progesterone level of these 7 cows was 0.53±0.34ng/ml, but of 29 cows with corpus luteum, only 25 had higher 1.5nglmlprogesterone levels. In this group, the mean (±SD) of progesterone level was 5.48±1.74ng/ml and the diameter of corpus luteum was 18.3±2.9cm. In another group consisting of four cows the diameter of corpus luteum was 15cm and the progesterone level was 0.56±0.34ng/ml.In conclusion, observation of the corpus luteum compared with progesterone'R1A assay had a sensitivity of %100, specivity of %63/6 and positive predictive value of %86/2.In this survey, the diameter of corpus luteum varied between 12 and 23mm (17.86±2.98) and plasma progesterone levels were variable from 0.19 to 9nglml (5.14±3.18). In statistical analysis, a positive significant correlation was observed between the diameter of corpus luteum and the plasma progesterone level. So we can suggest the following formula for estimation of plasma progesterone level by using the diameter of corpus luteum (12-23mm).Serum progesterone level (ng/ml)=0.66 (diameter of corpus luteum /mm -6.8).