Sebaceous carcinoma is a malignant tumor derived from the adnexal epithelium of sebaceous glands and is usually located on the meibomian glands of the eyelid, but may occur on the extraocular sites. We present two cases of sebaceous carcinoma developed on the unusual site. The first case was 66-year old woman, who had 2.2×3.0cm sized, yellowish, verrucous surfaced plaque on the abdomen for 20 years. The second case of 79-year old man had annular shaped erythematous greasy patch with peripherally located flat plaque on the left scapular area for 1 month. His past medical history included subtotal gastrectomy for early gastric cancer(type II a) and could not find any recurrence or metastasis for 4 years duration. The histopathologic examination revealed irregular, variable sized tumor lobules. Each lobule was composed of sebaceous and undifferentiated cells showing considerable variation in the shape and size of their nuclei and prominent nucleoli. On the basis of clinicopathologic examination we diagnosed first case as sebaceous carcinoma and second case as Muir-Torre syndrome.