This study was conducted with the objective of identifying the types of gross and histopathological lesions in lungs of sheep slaughtered between March 2013 to February 2014 at Kermanshah abattoir, west of Iran. A total of 1,200 slaughtered sheep lungs was inspected during the study period. Pulmonary macroscopic lesions were detected in 492 (41%) carcasses. Lesions were further subjected for histopathological examinations. On microscopic examination, thirteen different lesions were observed. The observed lesions included bronchopneumonia (32.52%), pulmonary emphysema (10.36%), hydatid cyst (10.16%), interstitial pneumonia (8.73%), abscess (8.13%), congestion (7.11%), atelectasis (6.91%), anthracosis (5.08%), pleurisy (4.06%), bronchiectasis (3.45%), verminous pneumonia (2.23%), pulmonary adenomatosis (0.60%) and melanosis (0.6%). A significant (P < 0.001) higher number of cases were observed in winter compared to the other seasons. This study demonstrates that lung disorders represent a serious problem and in Iran causing severe economic losses to livestock industry. The presence of some zoonotic agents may also pose health risk to meat consumers in Western Iran. So designing of serious prevention and treatment programs is very important in our region.