Ectopic splenic tissue in the abdominal cavity is common, with a reported incidence of 10% in the general population. Most accessory spleens are located near the splenic hilum. The pancreas is the second most frequent location (16%) of an accessory spleen, while an epidermoid cyst in such an accessory spleen is rare. A 36-year-old man had a cystic lesion detected incidentally in the pancreatic tail on ultrasonography. A distal pancreatectomy and splenectomy were performed. The pathological diagnosis was an epidermoid cyst in an accessory spleen in the pancreas. (Korean J Med 76:742-745, 2009)