In this paper, we study the set of absolute continuity of p-harmonic measure, µ, and (n − 1)−dimensional Hausdorff measure, H n−1 , on locally flat domains in R n , n ≥ 2. We prove that for fixed p with 2 < p < ∞ there exists a Reifenberg flat domain Ω ⊂ R n , n ≥ 2 with H n−1 (∂Ω) < ∞ and a Borel set K ⊂ ∂Ω such that µ(K) > 0 = H n−1 (K) where µ is the p-harmonic measure associated to a positive weak solution to p-Laplace equation in Ω with continuous boundary value zero on ∂Ω. We also show that there exists such a domain for which the same result holds when p is fixed with 2 − η < p < 2 for some η > 0 provided that n ≥ 3.This work is a generalization of a recent result of Azzam, Mourgoglou, and Tolsa when the measure µ is harmonic measure at x, ω = ω x , associated to the Laplace equation, i.e when p = 2.