A morphological study of the epithelial tumours diagnosed during examination of 1489 cows slaughtered in León, Spain was carried out. Epithelial neoplasms were observed in four animals which represents an incidence of 0.27 per cent. So far as the authors are aware it is the first time that two serous papillary cystadenomas and one serous superficial papilloma have been described in cows. The fourth neoplasm was a mucinous cystadenoma.