We reviewed 93 cases of fine needle aspiration of skin/subcutaneous and soft tissue lesions with histologic confirmation. On the basis of the most prominent cytologic features, morphologic classification of the aspirates was done. Skin and subcutaneous lesions included endometriosis, epidermal inclusion cyst, fat necrosis, pilomatrixoma and nodular fasciitis. Neoplastic lesions of soft tissue were categorized as ; round cell, spindle cell, polygonal cell, well-differentiated and myxoid tumor. This classification is convenient to recognize and categorize most soft tissue tumors.