We report a case of intrathyroid salivary gland tissue in a 66-year-old Caucasian female with multinodular goiter. Lobules of well differentiated seromucinous salivary glands were found in close relationship with cartilage and fat, and intimately associated with normal thyroid follicles and solid cell nests (SCN) of the thyroid gland. This is the first report of non-neoplastic intrathyroid salivary gland tissue. We conclude that this heterotopic tissue probably arises from the SCN as ultimobranchial vestigial structures.