In this study, the normal incudomalleal (IM) joint surface of dogs was studied by SEM. The animals under the Ketamine + Xylazine (5/2 mg/kg. iv.) anesthesia, were perfused with 2.5 % glutaraldehyde solution in 0.1 M sodium potassium phosphate buffer pH 7.2 via left ventricle. Middle ear ossicles were processed with routine histological procedures for SEM and examined under a Philips 505 type SEM. The articular surfaces of malleus and incus showed similar configuration and micromorphology. Characteristic appearance of the collagen fibers on the articular surfaces were not resolved at lower magnifications. On the other hand, at higher magnification, chondrocytes and their relationships with collagen fibers were observed clearly. In conclusion, this research has revealed that the incudomalleal joint in dog resembles the larger joints in human body. However, different configurations were observed in some regions of the joint surfaces. These differences can depend on the sound exposure of the animal over its lifetime.