A 28-year-old woman had a 13-month history of skin-colored, well-circumscribed, hyperkeratotic plaques on both heels. Histological examination showed hyperkeratosis and acanthosis in the epidermis. Special stain for elastic tissue revealed marked fragmentation, diminution and thickening of elastic fibers in the dermis. We report a rare case with the lesions of acrokeratoelastoidosis on both heels. (Ann Dermatol 13(2) 126~128, 2001).