Nasal eosinophilic granuloma in two cases involving a 13-month-old Japanese Black heifer (case 1) and a two-year-old Japanese Black heifer (case 2) is described. The animals suffered from bilateral nasal obstruction, with the nasal cavities being occupied by large tumor-like masses. In case 1, the nasal mucous membrane was largely thickened due to severe eosinophilic infiltration; in case 2, there were many plasma cells and eosinophils. Epithelioid cells with bacterial organisms were observed in both animals. Extracellular eosinophilic deposits of Splendore-Hoeppli material, formed between intact filamentous bacteria and live epithelioid cells, appeared to be elongated spicules and resembled those in actinomycosis. In contrast, in a separate case of Trueperella pyogenes infection, neutrophils containing intact rod-shaped bacteria showed coagulation necrosis and fusion, and finally transformed into sulfur granules without projections on the surface. These differences suggest that at least two types of Splendore-Hoeppli phenomenon occur in bacterial infections.