Polyarteritis nodosa is one of the necrotizing vasculitis involving predominantly small and medium sized arteries. Polyarteritis nodosa may affect many organs such as kidney, heart, liver, gastrointestinal tract and muscle. In several autopsy studies, gall bladder involvement was found in 10 to 40% of patients with this disease. Rarely polyarteritis nodosa may be presented clinically as acute cholecystitis or chronic cholecystitis. We experienced a case of polyarteritis nodosa presenting as acute cholecystitis, diagnosed by pathological examination of a gall bladder specimen surgically removed.