Basal cell carcinoma (BCC) is the most common skin cancer, which mainly occurs on sun exposed areas of the head and neck. There are many clinical, histological subtypes of BCC although these subtypes share some common characteristics. BCCs can be clinically divided into nodular, pigmented, sclerosing, superficial and fibroepithelioma form. From histologic point of view, it can be classified as two groups: undifferentiated and differentiated. Neoplastic cells of BCC mainly differentiate toward follicular germinative cells, although there are other types such as BCCs which differentiate toward sebaceous, follicular, eccrine and appocrine apparatus. A 59-year-old woman presented with asymptomatic bluish black colored waxy plaque on her left parietal scalp area. She had no significant medical history. The lesion first appeared 16 months ago, increasing size without any symptom, and it was diagnosed as BCC with skin biopsy. The histopathology showed nodules and micronodules of basaloid cells, and unusually, had certain basaloid cells in deeper dermis showing ductal differentiation with mildly vacuolated cytoplasm developing duct-like structures. This suggests that BCC differentiated onto ductal apparatus. Herein, we report a rare case of BCC with ductal differentiation.