Semen of Jamunapari goat bucks was frozen in three diluents egg yolk-tris, egg yolk/citrate/glucose, and skim milk/egg yolk. In fresh ejaculated semen over 90% of the spermatozoa had normal head and acrosome morphology. Quantification of goat sperm structure with Giemsa stain revealed significant (P < 0.01) damage to acrosome on freezing which varied between 38 to 43% in three diluents. Scanning electron microscopy defined and revealed greater damage during freezing with 50% sperm heads having normal acrosome structure in three diluents. The ultrastructural changes detected in frozen goat sperm was protrusion at the anterior cap, broken tail, swelling of acrosome, and loss of acrosomal contents. The leakage of five enzymes GOT, GPT, hyaluronoglucosaminidase, acid phosphatase, and alkaline phosphatase measured simultaneously revealed a positive correlation between enzyme release and acrosomal damage.