Heterotopic brain tissue, except in the head and neck region, is exceedingly rare. Mature neural tissue unexpectedly found in the subcutaneous tissues of the back of a toddler lacked an attachment to the central nervous system (CNS), and appeared to be unorganized glial tissue on pathologic evaluation. Appropriate clinical management of such lesions includes a suspicion of subcutaneous lesions near the CNS and evaluation to eliminate the presence of communication with the CNS, followed by surgical excision.