minecraft-assets/data/minecraft/loot_tables/entities/sheep/gray.json

{
  "type": "minecraft:entity",
  "pools": [
    {
      "rolls": 1.0,
      "bonus_rolls": 0.0,
      "entries": [
        {
          "type": "minecraft:item",
          "name": "minecraft:gray_wool"
        }
      ]
    },
    {
      "rolls": 1.0,
      "bonus_rolls": 0.0,
      "entries": [
        {
          "type": "minecraft:loot_table",
          "name": "minecraft:entities/sheep"
        }
      ]
    }
  ]
}