A 3-year-old girl presented with a 5×6 mm sized, erythematous, elevated and indurated mass with a tiny horny projection on its surface, on her righ,t upper arm. It had been present for one year. Histopathologically, there were several islands of epithelial cells in the upper to mid-dermis composed of basophilic, shadow and transitional cells. A few tumor islands adjacent to the epidermis were in the course of a characteristic transepithelial elimination process.