||This study was conducted by keeping in view the worldwide importance of Mycoplasma bovis to cause pneumonia and many other diseases, as it causes great economic losses to bovine industry. In the current project the incidence of Mycoplasma bovis to cause pleuropneumonia was studied, and its respective histopathological changes in lungs of the pneumonic adult buffaloes and buffalo calves were examined. 100 lung samples for this purpose (50 lung samples from adult buffaloes and 50 lung samples from buffalo calves) were collected from the Lahore Bakar Mandi Abbatoir. Samples were collected on the basis of following criteria: Red hepatization, grey hepatization, multifocal abscess, necrotic lung tissue. These samples were then divided into two portions, one half placed in 10% buffered formalin in the bottles and other half kept in sterile polythene bag. The portion of lungs for bacteriological study was kept in ice box. Histopathological procedure was performed in the pathology department of University Of Veterinary And Animal Sciences Lahore. The samples were subjected to histopathological procedures and then slides were observed microscopically for the changes. Microscopically pulmonary odema, consolidation, caseous necrosis, abscess infiltration of mononuclear cells, plasma cells, macrophages, neutrophils infiltration were observed. For culturing of Mycoplasma bovis PPLO broth was prepared and samples were inoculated in the broth medium. At 7th day of inoculation the yellow color of the broth medium appeared which was indicative of positive samples. 30% positive samples in adult buffaloes and 36% in buffalo calves were obtained. These samples were then inoculated on the PPLO agar plates for further precision of results. On agar plates typical colonies of the Mycoplasma were observed under bright field compound microscope and 60% positive samples in adult buffaloes and 66% in buffalo calves were obtained. Next step towards the confirmation of Mycoplasma bovis was specific acridine staining, in which positive of Mycoplasma bovis samples gave dull yellow to colorless appearance of yellow broth medium and gave egg fried colony on agar. 78% adult buffalo and 67% buffalo calves showed positive results. These samples were then subjected to final confirmatory test which was growth inhibition disk test, in which hyper immune sera was raised in rabbits and filter paper disks soaked in this sera were used to check the zone of inhibition on cultured agar plates. 70% positive samples in adult buffaloes and 75% in buffalo calves were obtained which confirmed the presence of Mycoplasma bovis. CFU/ml of the positive samples calculated between 105-108. So the incidence of Mycoplasma bovis to cause pneumonia in adult buffaloes and buffalo calves calculated was (10% and 12%) respectively.