Squamous cell carcinoma (SCC) or avian keratoacanthoma is a neoplastic skin lesion of unknown aetiology that has been well described in birds. Some studies have reported that poxviruses may contribute to the onset of SCC. Here we describe a case of SCC on the underside of a pelican's foot. Histologically, the tumour consisted of irregular cords of pleomorphic epithelial cells that invaded the adjacent tissues. Additionally, keratinized epithelial cells and moderate numbers of keratin pearls were observed. Intracytoplasmic inclusions, a characteristic of this virus, were observed in some of these cells, and viral particles were characterized by electron microscopy. Although the aetiology of the carcinoma in this case may have been secondary to chronic focal trauma, the possibility of a latent or chronic form of fowlpox should be considered in the pathogenesis of the lesion.