Cytokeratins (CK), which play a critical role in the control of embryonic development, are expressed as different keratins at varying stages of epithelial cell development during embryogenesis. The CK8 and CK18 proteins are the primary keratin pair of simple epithelial cells, especially of various parenchymatous epithelium. The liver has many physiological roles, such as blood production and blood volume regulation, protein synthesis, contribution to the immune system, endocrine control of growth signaling pathways, metabolite storage, bile secretion, and detoxification during the embryonal period. This study was conducted to determine the distribution and localization of CK8 and CK18 proteins in bovine fetal liver cells by immunohistochemical method. In the study, 27 bovine fetuses obtained from private slaughterhouses were used. The fetuses whose ages were determined; were grouped as belonging to the first (69-89 days / 9 fetuses), second (99-178 days / 9 fetuses) and third (190-269 days/ 9 fetuses) periods of pregnancy. Then, liver tissue samples were taken from the fetuses and fixed in 10% formol-alcohol for 18 hours. The tissue samples were then subjected to routine histological procedures and immunohistochemistry staining. As a result of staining, it was observed that CK8 and CK18 were strongly expressed in bile duct epithelial cells during pregnancy. However, it has been determined that CK8 and CK18 are expressed in hepatocytes with varying densities according to the pregnancy periods. Thus, it was thought that CK8 and CK18 might have many roles, such as controlling the development of the bovine liver, division, proliferation, and differentiation of hepatocytes and bile duct epithelial cells.