We report a case of an otherwise healthy, two days old, female with a a mass derived from the mandible. Light microscopy findings were compatible with the diagnosis of congenital epulis. The lesion showed negative staining for S-100 protein, which is a characteristic finding in cases of epulis and distinguishes it from granular cell tumor. The characteristic electron microscopy findings, as well as other features of epulis in relation to the theories for its possible origin are also reviewed