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Pilomatrixoma or calcifying epithelioma is a rare benign tumor arising from hair cortex cell or hair follicle of sebaceous glands. But because of its characteristic clinical presentation, practitioners should be aware of its clinical feature. Most frequently, the tumor presents as a superficial located solitary, rock hard and noninvasive cutaneous mas on the face, neck or upper extrimities, that is often accompanied by redish-blue discoloration of the overlying skin. It usualy occurs within the first two decades of life. Rec-ently, we experienced two cases of pilomatrixoma in the head and neck, which was diagnosed by histopathologic examination. (Korean J Otolaryngol 2003 ;46 :168-72)