Abstract: The effects of sex and breed on the haematological parameters were determined in the Sokoto Gudali breed of cattle. The Sokoto Gudali cattle had significantly higher Haemoglobin concentration (Hb) (p< 0.01) and Mean Corpuscular Haemoglobin Concentration (MCHC) (p< 0.001) than the White Fulani cattle. However, the values of mean Corpuscular Haemoglobin (MCH), Mean Corpuscular Volume (MCV) and Packed Cell Volume (PCV) and the Red Blood Cell (RBC), total White Blood Cell (WBC), neutrophil, lymphocyte, eosinophil and monocyte counts were similar in the two breeds of cattle. There were no sexual dimorphism (p>0.05) in the mean values of Hb concentration, MCH, MCHC, MCV and PCV of the Sokoto Gudali cattle. Also, the RBC, WBC, neutrophil, lymphocyte, eosinophil and monocyte counts were similar in the male and female.