Squamous cell carcinoma (SCC) is a malignant tumor of epidermal cells in which the cells show differentiation to keratinocytes and is common in the horses، cattle، cats and dogs but is uncommon in the sheep. This communication describes a case of cutaneous squamous cell carcinoma (SCC) in a 5-year-old ewe. The tumor mass located on lumbar back and histological evaluation of biopsy sample revealed features of active SCC including atypical squamous cells with pleomorphism and hyperchromatism and atypical mitotic figures with dyskeratotic cells.