A woman-aged 44-had corneal dystrophy anterior to Descemet's membrane. This corneal abnormality resembles Cornea Farinata with tiny, punctate, grey opacities localized in the entire thickness of the corneal stroma. We used light and electron microscopic to study this case. The corneal opacities were due to abnormal stromal keratocyte enlarged by intra-cytoplasmic vacuole containing lipid-like inclusions.