The bovine spine has been frequently selected as the model for in vitro mechanical studies. A comparative anatomical study has been presented describing important differences and similarities between selected areas in the adult human and calf thoracolumbar spinal segment. Differences in column length and curvature were observed. The total length of the adult bovine vertebral column was found to be on average 209 cm longer than the adult human spine. Equivalent throacolumbar lengths were obtained by selecting 6–8 week‐old dairy calves, which because of their young age had the benefit of consistent bone density. The bovine spine was found to have only a single cervical lordotic curve and a single thoracolumbar kyphotic curve (2). A quantitative comparison of selected dimensions of vertebrae T6, T12, and L3 was performed, and significant findings are discussed. The bovine spinous processes were found to be on average 111% greater in length at level T6, which contributed to a 56% greater total anterior/posterior length at this level in comparison to the vertebrae of an adult male. A 23% greater bovine intertransverse length at level L3 was also shown. The orientation of the human and bovine superior facets, while being in the same general plane and direction, varied as much as 10.5 and 107% at vertebral level L3 on the two axes measured. These significantly different measurements were considered important factors that can influence experimental results when using the bovine spine as a model.