The study was performed to estimate the genetic relationship among 96 Staphylococcus aureus isolates obtained from human and bovine origins by pulsed-field gel electrophoresis (PFGE) and to investigate resistance profiles of the isolates to 11 antimicrobial agents by the E-test. Thirteen of the human isolates (26%) were resistant to methicillin (MRSA), although all the bovine isolates were Susceptible. In 96 isolates, 45 distinct PFGE types were identified. The results of PFGE were assigned to 18 lineage groups designated A through S based on estimates of genetic relationship. Cluster analysis showed that bacterial genotypes were associated with a single host species. The genotypes corresponding to strains of human origin were more heterogenous. Seventy six percent of the bovine isolates and 34% of the human isolates were assigned to lineage group S and K respectively. Approximately 70% of MRSA strains were included in lineage group K and the comparison of MSSA and MRSA strains showed that the strains were not closely linked. With the exception of MRSA strains, high degree of correlation wits not observed between antimicrobial resistance patterns and the pulsotypes of the isolates. While resistance to penicilin was 100% in human and 80.4% in bovine isolates, it was 48% and 4.3% for erythromycin in human and bovine isolates, respectively. In addition 84.6% of MRSA strains were also resistant to 8 different antimicrobials. It was concluded that the relationship between human and bovine S. aureus isolates were not detected and the number of pulsotype responsible for cow mastitis was limited. MRSA in S. aureus isolates from bovine origin were not ascertained while the rates of resistance to antimicrobial drugs were lower in bovine isolates than those of human isolates.