Comparative analysis of histopathological alteratio ns and immunohistochemistry was performed on 15 brain samples of cow. In the present study, brain tissues were positive in 9 cases (60.0%), using polyclonal antiserum by immunohistochemistry and 7 cases (46.60%) were found positive for rabies by demonstration of Negri bod ies. Hundred neurons per case were observed for Negri bodies; nu mber of Negri bodies in positive neurons was counte d and a comparison of IHC and histopathology was done. Number of neurons positive for rabies virus antigen per 100 neurons (900 neurons) by IHC were more (665) than H& E staining (344) and average number of Negri bodies per neuron detected by IHC were more (2.97 ) than histopathology (1.52 ), therefore, IHC was found to be more sensitive tha n histopathology.