Although lipoma is a rare benign tumor of the alimentarty tract, it is the third most common benign tumor of small intestine. In the small bowel, lipomas are found maos frequently in the distal ileum. The diagnoses are delayed or middes in many cases because symptoms are absent or vague and nonspecific until significant complications such as intussusception, obstruction, and hemarrhage develope. Preoperative diagnosis is very important because it helps to spare an unnecessary radical operation in high rick patients. The precise diagnosis was increased by the development of endoscopic tools and characteristic fat density in computed tomography. Recently, we experienced a intussuscepting small intedtinal lipoma which was diagnosed by computed tomography before surgery, Thus, we report a case with a brief review of literatures. (Korean J Gastroenterol 1997; 29: 543-548)