The microhardness of the enamel, primary dentine and regular secondary dentine of seven donkey and six horse incisors was determined with a Knoop indenter at the subocclusal and mid-tooth level. The mean microhardnesses of the donkey incisor enamel, primary dentine and secondary dentine were 264.6 63.00 and 53.6 Knoop Hardness Number, respectively. There was no significant difference between the microhardness of the enamel and primary dentine on the incisors of the donkeys and horses, but the microhardness of the regular secondary dentine of the donkeys' incisors at the mid-tooth level was slightly but significantly less than that of the horses. There was also a difference in the microhardness of the secondary dentine between the subocclusal and mid-tooth levels in both donkey and horse incisors.