A 6-year-old boy with porokeratotic eccrine ostial and dermal duct nevus on the left sole is reported. The patient was born with keratotic plugs, each measuring 1-2 mm in diameter, on the left sole. Light-microscopic examination revealed epidermal invagination and cornoid lamella, which was found to be connected with hyperplastic intraepidermal and dermal eccrine duct. The present case can be histologically differentiated from nevus comedonicus and punctate porokeratotis.