Human papilloma virus (HPV), an established causative organism of viral warts, has recently been isolated from several mucocutaneous tumors with different clinical features. HPV could also be found in epidermoid cysts and inverted plantar warts. We report two cases of inverted wart developed on the back and neck. The inverted wart in this report may represent a variant of viral warts in human.(Korean J Dermaton 2003;41(10) : 1396~1398)