A unique variant of the sebaceous lymphadenoma, so-called unilocular cystic sebaceous lymphadenoma or lymphoepithelial cyst with sebaceous differentiation, occurred in the parotid gland of a 38-year-old man. Morphologic evidence to support the lymph node-salivary gland inclusion derivation of this tumor is presented and its taxonomic relationship to the parotid lymphoepithelial cyst and Warthin's tumor is discussed.