The dog has an acidic stomach with a low pH, where enzymes can digest protein that make up a large part of their diet. Whereas the sheep has a four chambered stomach with the first chamber, rumen, having a high pH alkaline environment needed for the microorganisms that do digestion. The sheep has an acidic chamber where proteins in micro-organisms are digested.
The sheep has a much larger large intestine that the dog as plant material is only partially digested so lots of faeces are produced. Dog's food is highly digestible so it has a small large intestine which is mainly involved in the absorption of water. But some bacteria live in the large intestine and caecum,eg to digest some carbohydrates, which increases the efficiency of the dog's digestive system.
Dog Sheep