Lichen nitidus which involved the palms and soles occurred in two patients. To our knowledge, only eight cases of this disease with this distribution have been reported previously, and no detailed histologically documented cases were found in the American literature. The presence of a deep parakeratotic plug in the center of the palmar lesions of both our patients appears to be a distinguishing feature from palmar lesions of lichen planus, and emphasizes the significance of the parakeratotic center usually found in lichen nitidus papules in other body areas.