Sarcocystis is a common disease all around the world. The Sarcocystis cysts are in two macroscopic and microscopic species. The former case is observed in slaughterhouse and if maximizes, the carcass must be demolished. There are three recognized species of S.bovihominis,S.bovicanis (cruzi) and S.bovifelis (hirsuta) in cattle . The bovihominis causes enteric disorder in humans that is considered very important. In the present study, the prevalence of macroscopic and microscopic cysts in cattle slaughtered in four abattoirs was investigated in Tehran. Within spring, summer, and fall the biopsy was performed and the specimens were examined through direct observation and digestion methods. Of total three thousand of slaughtered cattle, 300 were selected randomly from March to January 2007 and were inspected for presence of microscopic cysts. In addition, 20 g muscle samples were collected from each heart, diaphragm and esophagus and were treated with HCl-pepsin digestion method. Then a smear was prepared from digested muscles and stained with Giemsa. Results indicated that only one macroscopic cyst was observed in a cattle muscles and the prevalence of microscopic cyst was 97%. Regarding prevalence of microscopic cyst, no significant differences were observed between sex, breed and age of cattle as well as different organs of cattle. According to the results rate of sarcocystis prevalence is over 90% in Shahr-e Rey.