Blood samples and the two adrenals were collected from 96 male calves at slaughtering in Mosul Slaughter-house through the period from 2/1/2011 – 1/3/2011 at ages ranged from 1-1.5 years. Cortisol level has been estimated in blood serum by using enzyme linked immuno-sorbant assay (ELISA). Gross and histopathological examination was performed on adrenal sample. Lesions found were identified, classified their percentage of occurrence within the total collected samples percentages, unilateral-bilateral occurrence and also correlations between those lesions and cortisol level have been determined. The results demonstrated presence of multiple lesions at 68.43% of total adrenal samples, those were represented by congenital deformities included medullary tissue islets within cortex at 4.46% of the total examined samples, loubulated adrenal glands at 1.98%, accessory cortical tissue with capsule 4.95%, and accessory cortical tissue within medulla at 4.95%, also disturbance of cellular metabolism where noticed represented by cortical vacular degeneration, chromaffine cell vacular degeneration, cortical cellular cloudy swelling, chromaffine cell cloudy swelling and chromaffine cell coagulative necrosis at ratios 28.71%, 15.84%, 1.49%, 1.98% and 4.95% respectively. Disturbances of cellular adaptation included diffuse cortical hyperplasia, nodular cortical hyperplasia, diffuse medullary hyperplasia at ratios 11.88%, 2.97% and 3.47% respectively. Circulatory disturbances appeared as congestion and edema at 26.73%, adrenal hemorrhage at 1.98% and vascular wall thickening at 7.43% in total examined samples. Acute adrenalitis 2.97%, focal lymphocytic corticoadrenalitis 11.88%, capsular septal thickening at 32.67% represented the lesions of inflammation and repair in total examined samples. The results did not show an obvious correlation between blood serum cortisol level elevation and occurrence of adrenal lesions in calves, except accessory corticalm tissue within capsule , accessory cortical tissue within medulla, accessory medullary tissue within cortex, diffuse cortical hyperplasia and vascular thickening where the most effective lesions on cortisol level in calves blood serum.