“…It was first introduced by Poskitt et al [3] in Etiology of this entity is yet to be fully explored. Inadequate cleansing and improper hygiene in an area of immobility, pain, hyperesthesia, prior trauma, and surgery leading to inadequate exfoliation of skin are supposed to be the precipitating factors [4]. The ultimate outcome is accumulation of sebum, sweat, keratin, and other dirt in the form of localized hyper pigmented patch or a verrucous plaque with adherent, corn flake-like scales.…”