Abstract
1) Two cases of calcifying epithelioma developed in the subcutaneous tissue of the left forearm of a 21 yr. old female in the course of 6 years and the right thigh of a 29 yr. old male with a clinical course of 3 years have been observed.
2) Different symptoms were observed in the same disease with the difference in the length of period of clinical course.
3) Discussion was made on the ossification of calcifying epithelioma, bone formation in skin and osteoma cutis, and it was stressed that ossification should be considered as a feature of calcifying epithelioma.