Cutaneous horn is a clinical decription for a cohesive mass of cornified mterial protruding from the surface of the skin. The incidence of cutancous horn is relaively rare and the lesion is usually single, The predilection sites are known to be the exposed area of the skin, that is, face, ear, dorsum cf hand etc. Soles are reported as the least common site of the cutaneous horn. Here, we report two cases of cutaneous horn. The one was a 49 year old schzophrenic male who had multiple cone shaped protrusions on hoth soles for 10 year. The other was 17 year old, boy who had a single cornified protrusion on the left forhead. The histopa.thologic findings from the base of two cases were consistent with benign hyperplastic epithelium.