Granuloma annulare is described by Sutton and Sutton1as a chronic inflammatory disease of the skin, characterized by deep-seated whitish or pinkish flat-topped nodules which spread peripherally and form circular and crescentic lesions. The sites of predilection are the sides of the fingers and the back of the hand, although the wrists, feet, ankles, neck, elbows, knees, and buttocks may be affected. Subcutaneous lesions appear to be unusual, since these authors call attention to them only through a report by Grauer.2Greenbaum,3Ormsby and Montgomery,4and Allen5in their textbooks do not mention the occurrence of the subcutaneous lesions. Pillsbury, Shelley, and Kligman,6however, state that rarely are granuloma annulare lesions found only in the subcutaneous tissues. The subcutaneous form was observed on the fingers, the dorsum of the foot, and the forearm in a case reported by Jacobi.7He says nothing, however,