A 45-year-old man with pancreatic tumor, which incidentally found by abdominal ultrasonography on health checkup, was admitted to our hospital. The tumor measuring about 1.0cm in diameter was found in tail of pancreas by computed tomography, and its ring-enhancement was observed in contrasted CT. Endoscopic ultrasound showed an iso-low echoic mass in the taii of pancreas. Surgical operation was performed subsequently. Pathological examination revealed that the inside of cyst wall was lined with squamous epithelium, and lymphoid tissue, siderophore, and cicatrices were seen in surrounding area. Thus it was diagnosed as a lympoepithelial cyst of the pancreas. Lymphoepitherial cyst of the pancreas is rare lesion, which has reported about 30 cases to date since it was first recognized in 1985. We reported a case of lymphoepitherial cyst of the pancreas and discussed it and 29 cases in the literature.