A Warthin’s tumor of major salivary glands, in particular of parotid glands, is a common benign tumor that may occur synchronously or metachronously in the same or contralateral gland. Moreover, epithelial malignance associated with a Warthin’s tumor is extremely rare, and exists in three forms; epidermoid carcinoma, adenocarcinoma, and undifferentiated carcinoma. The reports, related with a case of squamous cell carcinoma arising in a Warthin’s tumor at the parotid gland were reported only additional 3 cases from 1999 to 2010; 30 cases reported up to 1999.[2,4,7] This case report was a extremely rare case where both a primary squamous cell carcinoma and a Warthin''s tumor were coexisting in the same