Sheep eyeballs are considered a delicacy in quite a few countries around the world.

In the countries of the Arabian Peninsula, whenever a sheep is slaughtered for a feast, by tradition the eyeballs are served to the guest of honor. The eyes are served raw, with the hard cornea removed; the consistency is like jelly and the recommended course of action is to swallow them in one gulp.

In Mongolia, pickled sheep eyeballs in tomato juice are a traditional hangover remedy.

Boiled sheep's head is a traditional Viking dish, eaten to this to day in Norway and Iceland. The eyeballs are eaten along with the rest of the head, although as far as I know no special importance is attached to them.