We produced transgenic mice using SV40 Tag gene under the control of its own enhancer and promoter. Three transgenic lines (SNU-SVT125, 127, 248) consistently developed thymic carcinoma as well as choroid plexus carcinoma and dysplastic renal tubule. In SNU-SVT248 line, SV40 Tag transgene was expressed at thymus, spleen and kidney. Thymic epithelium showed high level expression of SV40 Tag in immunohistochemistry. Histopathological and electron microscopic analysis revealed that poorly differentiated carcinoma was derived from type 2 to 4 thymic epithelial cell. Our transgenic mice would provide a model for studies on the pathogenesis of thymic carcinoma and on the regulation of thymopoiesis by epithelial cells.