Tumor of the follicular infundibulum is a rare benign adnexal tumor originating from the infundibular portion of hair follicle and the majority of lesions have been solitary and not recognized clinically before biopsy. A 28-year-old female presented with a bean-sized hairless yellowish plaque on the right upper eyebrow, clinically diagnosed as nevus sebaceus. After complete excision, histopathologic examination of the specimen revealed a focal circumscribed subepidermal tumor roughly parallel to the epidermis, composed of proliferation of pale-staining cells containing diastase-labile PAS(+) glycogen, enclosed by a palisaded basal layer with underlying lesion of nevus sebaceus. Upper dermis directly beneath the tumor had accentuated elastic fiber network outlining the tumor base in the elastic stain. (Korean J Dermatol 2000;38(6)：813~816)