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Dairy goat milk possesses substantial nutritional value, and comprehending the regulatory mechanisms of lactation is crucial for enhancing the milk production performance of dairy goats. During lactation, the mammary gland of dairy goats exhibits marked alterations in the expression of numerous genes. While extensive research has clarified the mechanisms governing mammary gene expression at the transcriptional level, the regulation of these genes at the translational level remains largely unexplored. In this study, Ribo-seq and RNA-seq analyses were conducted on the mammary glands of dairy goats during both the non-lactation and lactation periods. The findings revealed that the lactation process significantly influences both the translation and transcription of genes, with a notably higher overall translation efficiency (TE) observed during lactation compared to the non-lactation period. Transcription and translation collaboratively regulate gene expression in mammary tissues, thereby constructing a complex regulatory network. We systematically identified small open reading frames (sORFs) in mammary glands, demonstrating that upstream ORFs (uORFs) suppress the translation of main open reading frames. RNA-binding proteins were found to significantly influence the gene translational efficiency. Notably, the sORF3917 located in the 5’ UTR region of FASN gene was shown to regulate fatty acid synthesis-related gene expression, highlighting the role of sORFs in lactation. This study presents novel insights into the regulatory mechanisms of lactation in dairy goats and provides valuable genetic resources for gene editing and breeding strategies aimed at enhancing dairy goat production.