Trichoepithelioma is a benign tumor showing a high degree of differentiation toward hair structures, occurring either in multiple or solitary lesions. The lesion is seen on the face most commonly. Subcutaneous trichoepitheliorna, also knawn as a giant trichoepithelioma, is a rare, distinctive, benign adnexal tumor with pilar differentiation towards t,he germinative hair bulb epithelium and mesenchyma. Subcutaneous triehoepithelioma contains more prirnitive hair structures and fevrer keratin cysts and is larger and deeper than typical trichoepithelioma. A 64-year-old female had an asymptomatic, ill defined subcutaneous mass on the abdomen for a month. Histopathological findings showed multiple horn cysts and tumor islands composed of basaloid cells. (Kor J Dermatal 1996;34(5): 815-817)