Abstract:Based on the anatomy of five animals(Lutra lutra,Martes zibellina,Melogale moschata,Felis ocreata domestica and Marmota himalayana robusta),the authors have made a compara-tive study of their viscera as a commercial drug.The morphological characteristics are reportedwith illustrations.A key for the identification of Jecur Lutra and its adultrants is given.