Foreign body in the trachea and esophagus is perhaps considered as one of the most frequently observed accidental case in the field of E.N.T., and interestingly enough, it's mechanism of occurrence is well reflected upon our environment and way of daily living. Especially there have been several reports of iatrogenic case, ie. Physicians performing surgical procedure has resulted in accidental outcome. Among these cases included ; injection needle slipped into the trachea during the local anesthesia for oral surgery, extracted teeth, and reamer into the trachea, etc. The authors have found a piece of gauze sized 20×26.5 cm in the trachea of patient who has a history of tracheostomy for comatose state from traffic accident 3 months prior to his visit to our clinic.