A dome-shaped subcutaneous nodular mass was detected on the forehead of 2-year-old mixed cattle encountered at Jeju slaughter house. The mass showed distinctive greasy appearance and float in 10% buffered formalin. Mass was well demarcated with other tissues, and firm in consistency and whit-yellowish color on cut surface. Histopathologically, subcutaneous mass was well circumscribed but unencapsulated. This mass was composed of larger lipocytes or more variability in size than normal mature lipocytes. The cytoplasmic lipid of tumor cells could be demonstrated using Oil red O staining. Based on the gross and histopathologic findings, this case was diagnosed as subcutaneous lipoma in cattle. In our best knowledge, this is the first case of bovine lipoma in Korea.