We report a case of porokeratotic eccrine ostial and dermal duct nevus in a 28-year old man. The skin lesions, present since birth, were multiple keratotic papules and punctate pits on the palms, soles and heels bilaterally. Histopathologically, the lesion was characterized by dilatation and hyperplasia of the eccrine sweat ducts with parakeratotic plugs related to sweat gland pores. This entity should be considered the differential diagnosis of other types of porokeratosis and comedo-like keratosis on palms and soles.