In spite of the infrequent occurrence of cystic disease of the pancreas, the condition not only is of interest from the pathologic point of view but also is of practical importance. Cystic disease of the pancreas has long been recognized as a clinical entity. Its symptoms have been adequately described; its causation has been surmised, and certain of its pathologic aspects have been studied. The basis of this report is a study of 17 cases of cysts of the pancreas. This includes all the cases collected from the records of Jewish Hospital. In 14 cases operation was performed. In some cases it was difficult for the operating surgeon to identify the cyst in relation to the surrounding structures and to determine whether it was a true pancreatic cyst or a so-called pseudocyst. In only 1 case was the tumor malignant. AGE AND SEX INCIDENCE Pancreatic cyst may occur at any