“…[2] reported that 90% of 212 cases were found in the upper gastroin testinal tract -stomach (38%), duodenum (36%), and jejunum (16%), and this is consistent with most reported series. Eighty to 95 percent of ectopic pancreas occurring in the stomach were located in the antrum within 5-6 cm of the pylorus, usually located in the submucosa, but occasionally in the muscular layer and seldom in the serosa [1,6,11,12], In the duodenum, 80% were found in the second portion [3], Most jejunal ectopic pan creatic lesions are located in the proximal portion as found in our cases [2], Other rare sites of occurrence include the ileum, Meckel's diverticulum, omentum, ampulla of Vater. gallbladder, umbilicus, fallopian tube, mediastinal cyst, lung, spleen, and liver [1.…”