The incidence of mucoepidermoid tumor of minor salivary gland, in relation to those of major salivary glands, is very rare. These tumors are composed basically of three different cell types ; a mucin producing cell, an epidermoid cell and an intermediate or basal cell which seems to be able to differentiate into the other two cell types. But recently, other authors suggest that clear cells were found in composition of this tumor. Histologically, these tumors were divided into three subgroups and malignancy grade of subgroup was different individually ; first group is classified as low grade malignancy, second group as intermediate, and third group as high grade malignancy. The most two important factors in the prognosis of these tumors are ; 1) degree of histologic differentiation. 2) presence or absence of tumor in the surgical margin of excision. A case of mucoepidermoid tumor on minor salivary gland of soft palate of 24-year-old female patient was reported and discussed with the review of literatures.