Sheep bellies are a lot smaller and thinner than pork bellies as sheep are much smaller than pigs. This cut is the whole flap of meat that constitutes a "belly" (really the side), and is not cured.
Many recipes that call for pork belly can use sheep belly as a substitute. Mutton bellies run fatty since we send the sheep to slaughter in the fall when they've laid on fat for the winter.
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