B of its relative rarity in the human being and its heretofore unreported occurrence in the dog, and because this lesion may entail a diagnostic pitfall, we felt that this report might be of more than routine interest. Calcifying epithelioma in man is manifest usually in the second or third decade as a hard, solitary, rounded tumor situated deep in the subcutaneous tissues. It is covered by normal uninvolved skin and is freely movable with it. It may attain considerable size; tumors 5 cm. in diameter have been observed. It is usually found in the upper extremities, face, neck, or back, well demarcated from the surrounding structures of the deep corium or subcutaneous fat by a well-developed capsule of collagenic connective tissue. The histologic appearance is quite characteristic for this tumor. Irregularshaped masses of epithelial cells are separated from one another by thin strands of fibrous connective tissue. The epithelial cells are of two kinds, a germinative or basal-cell type and a “shadow cell” that occurs in sheets. There is marked similarity in the appearance of the basal cells and those of basal-cell cpithelioma, and this erroneous diagnosis may be made if sufficient care is not exercised. The basophilic cells are rounded or elliptical and composed of nearly all nucleus, the cytoplasm being quite scant.? The “shadow cells” are pale eosinophilic masses of epithelial cells that have lost their nuclear hematoxylinophilic property but not their individuality. One can often see areas of transition between the two cell forms. Sheets of cornified cells can be found either in the basophilic cellular masses or in the “ shadow cells. ” These keratinized nests arc prone to undergo calcification. The stroma quite frequently manifests a number of foreign body giant cells either near the pale cosinophilia “shadow cells” or near an area of hemorrhage, both of which were observed in the case to be described. Occasionally bone may be found in the connective tissue strands or in areas where calcification has previously occurred. There are many theories of histogenesis : calcification of a sebaceous gland epithelioma,l misplaced cpithelial rests of sebaceous glands,= degenerating basal-cell carcinoma,3 hair matrix cells,4’ 5 and primary epithelial germ cells.G