Enterotoxin genes (sea-see) in Staphylococcus aureus isolates recovered from milk of clinically healthy sheep and cows in the north of Palestine were determined using a polymerase chain reaction (PCR). Thirty-seven (37%) out of 100 S. aureus isolates were toxin gene positive. Four strains (10.8%) were sea-positive, 20 (54.1%) were seb-positive, 4 (10.8%) were sec-positive, 6 (16.2%) were sed-positive and 3 (8.1%) were see-positive. None of these enterotoxigenic isolates carried more than one toxin gene. This study indicates that the presence of enterotoxigenic S. aureus in raw milk can contribute to the sources of staphylococcal food poisoning in Palestine.