Two epidermoid cysts were found in one of multiple random skin samples taken postmortem from a 36-year-old, female Asian elephant (Elephas maximus). The elephant, on exhibit at the Burnett Park Zoo, Syracuse, New York, U.S.A., died 19 days following a caesarean section. The animal's death was due to necrotizing endometritis, fibrinopurulent peritonitis, and resultant endotoxaemia. No gross skin lesions were present. Histologically, the two cysts were deep in the lumbar dermis and surrounded by normal dermal collagen. The wall of one cyst was almost completely mineralized but still had occasional nonmineralized squamous epithelial remnants. The other cyst contained orthokeratotic keratin and debris; the cyst wall consisted of a multilayered flattened squamous epithelium showing typical epidermal differentiation.