Cutaneous evaporation is the main avenue by which cattle dissipate heat via the involvement of sweat glands and other skin components. The difference in skin morphology between B. indicus and B. taurus has been recognized, as well as differences in their ability to tolerate heat. The objective of this study was to compare skin morphology between B. indicus, B. taurus, and their crossbreds. Skin samples of Sahiwal (B. indicus) (n=10, reddish brown skin) and Holstein Friesian (HF) (B. taurus) (n=10, black and white skin) and crossbred of HF75% (n=10, black and white skin) and HF87.5 % (n=10, black and white skin) were biopsied for histological study, followed by measurement of skin components. The results indicated that breed significantly affected sweat gland morphology. The shape of the sweat gland, as indicated by the ratio of length/diameter, in Sahiwal was baggier in shape compared to HF (5.99 and 9.52) while values for crossbreds were intermediate (7.82, 8.45). The density and volume of sweat glands in Sahiwal (1,058 glands/cm(2); 1.60 μ(3) × 10(-6)) were higher than in HF (920 glands/cm(2); 0.51 μ(3)x10(-6)) and crossbreds, both HF 75 % (709 glands/cm(2); 0.68 μ(3) × 10(-6)) and HF 87.5 % (691 glands/cm(2); 0.61 μ(3) × 10(-6)) respectively. However, capillary surface area was greater for HF (2.07 cm(2)) compared to Sahiwal (1.79 cm(2)); accordingly, the lower genetic fraction of HF in crossbred cattle showed less capillary surface area (1.83 and 1.9 cm(2) for HF75% and HF87.5 %) (P<0.01). Nerve density was not significantly different between Sahiwal and HF but was higher in the crossbred (P<0.01) cattle. Moreover, the effect of skin color (black and white) was evaluated and it was found that there was an interaction (P<0.01) between breed and skin color on the skin components. This study reveals that there are differences in skin morphology among B. indicus, B. taurus and their crossbreds, with these differences being more or less related to the genetic fraction of HF. This may imply that capability for cutaneous evaporative heat loss and tolerance to heat in crossbred cattle could be related to skin morphology.