A miniature dachshund (9 years old, male) and a Labrador retriever (7 years old, female) presented the severe infiltration of eosinophils into the subcorneal layer and dermis according to dermatohistopathology.Both cases were initially suspected as allergic dermatitis because of pruritus and supra-normal to high eosinophil counts in the peripheral blood. A direct imprint of the skin showed bacteria and neutrophils, but no acantholytic cell. Skin biopsy revealed eosinophilic pustules without bacterial infection, suggesting that these bacteria were due to secondary infection. The dachshund had complete remission after treatment with a high dose of steroid, but the retriever died despite medical treatment.