Three hundred and sixteen bovine livers were inspected during slaughtering at Urmia Abattoir in May 2016. Eighty-nine inspected livers have various gross and microscopic lesions. 89 hepatic tissue samples were processed routinely and stained by Harris Hematoxylin and Eosin (H&E), Periodic Acid- Schiff reagent (PAS) and Sudan IV for frozen sections. Hepatic lesions were observed in 89 samples (28.16%) of 316 liver samples. lesions in the inspected cattle were consisted 33/316 (10.44%) fatty change, 40/316 (12.65%) fascioliasis, 8/316 (2.53%) hydatid cyst, 6/316 (1.89%) focal coagulative necrosis and 2/316 (0.63%) hemorrhage. The results show that abundance of hepatic fatty change in male cattle is more than females. Indeed, abundance of mild type of hepatic fatty change 15/33 (45.45%) is more than moderate type 11/33 (33.33%) and severe type 7/33 (21.21%). According to presence of hepatic fatty change in most livers affected by fascioliasis, it seems fascioliasis may be a cause of hepatic fatty change in cattle slaughtered at Urmia Abattoir.