Perosomus elumbis is an occasional congenital anomaly ofcattle, swine, sheep, and dogs with unknown etiology. Thiscongenital abnormality occurs in both sexes. A dead Holsteincalf characterized by musculoskeletal and external genitaliaabnormalities was referred to the large animal hospital ofUniversity of Tehran. Radiographic evaluation and subsequentdissection revealed that the vertebral column was truncated at thelevel of first lumbar vertebra (L1). Moreover, L2-L5, sacrum andcoccygeal vertebrae were absent. The dorsum of the lumbosacralregion contained only soft tissues. Urogenital tract wasincomplete, and it contained agenesis of the ovaries, uterinetubes, cervix, and vulva concurrent with unilateral umbilicalartery agenesis. Small and large intestine contained blind-endedsacs. No testes, scrotum, and penis were found. The intact ureterwas attached to a thin-walled fluid fill sac. The laboratory findingshowed that the pH of the fluid was 6 and contained hemoglobin,white blood cells, bacteria, a few red blood cells, oxalatecrystalline, and epithelial cells. It was concluded that thecollected fluid was urine. This is the first report of perosomuselumbis in a Holstein calf having a lot of visceral abnormalitiesin Iran.