Abstract: The cycling of skin and hair follicles of Arbas and Liaoning cashmere goats has been researched. The results show that the epidermis stratum basale cell starts rooting in March, the secondary hair follicles begin reconstructing at the same time. The hair follicles enter anagen from August to September, most of them enter catagen in December. Their telagen period is from February to March. The time, in which the hair follicles of the two goats enter anagen, and its duration, are different. Moreover, except for width of the primary hair follicles bulb, other characteristics of the Arbas cashmere goat are much more obvious than those of the Liaoning cashmere goat, but all characteristics of the secondary hair follicles are contrary. The differention is remarkable in most months. The depth, density, S/P and breadth of hair follicles and the period of growth are factors that have an effect on the production of cashmere.