Lymphoepithelial cysts of the pancreas are very rare with less than 35 cases described in the literature. A 49-year old male with a cystic tumor in the tail of the pancreas of 8 cm in diameter discovered during the investigation for mild pain in the upper abdomen was presented. The tumor was easily removed during the open surgery. It contained yellowish dense pus-like fluid whose culture remained sterile. Histology showed the lymphoepithelial cyst of the pancreas. Postoperative recovery was uneventful and preoperative pain disappeared. Eight and a half years later, he died due to complications after orthopedic surgery of the spine.