The aim of this study was to identify patterns of epidermal and hair follicular tumours in dogs and cats. A total of 50 samples were collected from skin lesions. Hair follicular tumours were examined with routine histological method but the malignant epidermal tumours were examined with immunohistochemical technique. Grading for all of the mentioned markers was as follows: not stained (-), stained less than 10% (1+), stained 10-50% (2+), and stained more than 50% (3+). According to the immunohistochemical staining results, regardless of the type of animal, P53 expression levels in samples of basal cell carcinoma were (1+) in one sample and (2+) in three, while all cutaneous lymphosarcoma samples were (2+). In addition, CK8 expression levels in samples of basal cell carcinoma were (1+) in three samples and (3+) in one sample. Ki67 expression levels in the cutaneous lymphosarcoma samples were (1+) in two samples and (2+) in one sample. Finally, CD99 expression levels in all cutaneous lymphosarcoma samples were (2+). Combined diagnostic panels such as CK8/P53 markers for basal cell carcinoma and P53/Ki67/CD99 markers for cutaneous lymphosarcoma diagnosis are useful diagnostic methods in dogs and cats.