In horse racing, a dead heat describes two horses finishing exactly level.
When stewards cannot separate the runners at the finish line, they declare a dead heat. The relevant race rules then determine how the prize money, points or qualification places are divided between the tied competitors.
A photo finish is the official photographic procedure used to examine a close result; it does not necessarily mean the horses tied. A photo may show a clear winner after a very close finish, whereas a dead heat is the final ruling that the horses finished level.
Dead heats have occurred in major races around the world. They are unusual because modern tracks use precise photo-finish cameras, but the result remains possible when horses reach the line at effectively the same moment.