A 27-year-old female, complaining of left hypochondralgia, underwent a splenectomy and a partial pancreatectomy. The spleen, 18.5 x 14 x 6 cm in size and weighing 1060 g., was occupied by a large multicystic mass. The cystic cavities contained turbid chocolate-colored fluid or a yellowish creamy substance. The cysts varied in size and were lined by stratified squamous epithelium. By means of an electron microscope, a few Langer hans cells were seen in the stratified squamous epithelium, but melanocytes and Merkel cells were not noticed. Twenty-eight cases of splenic epidermoid cysts reported in Japan are briefly reviewed.