We report a rare case of sebaceous epithelioma(SE) in the external auditory meatus of an 84-year-old woman. The tumor, measuring 1.5 cm in diameter, was hemispherical, yellowish-brown, elastic and hard. It was removed surgically without complications and there has been no recurrence two years postoperatively. The histopathologic findings were characteristic of a sebaceous epithelioma. The controversy over the origin of this tumor is discussed.