Acantholytic squamous cell carcinoma is a well-defined, rare variant of squamous cell carcinoma in which significant portions of the neoplastic tissue show, on microscopy, a pseudoglandular or tubular pattern. It usually presents in aged patients as an erythematous nodule with scales, crust, and ulceration on sun-exposed areas. Herein we report a case of acantholytic squamous cell carcinoma that occurred on the Rt 4th toeweb of a 70-year-old man. (Korean J Dermatol 2011; 49(2):195~197)