The occurrence and timing of heart sounds were examined from phonocardiograms taken from the mitral, aortic and tricupsid recording areas in each of 18 horses. 10 sound events could be identified with each cardiac cycle. Atrial contraction produced up to 3 sound events. The first heart sound consisted of 4 components whereas the second sound was single. Two sound events were associated with the 3rd heart sound in early diastole. The occurrence of third and fourth heart sound components varied between horses and between recording areas. The mitral recording area was considered most satisfactory for routine phonocardiographic studies in horses.