Oncocytoma is a very rare neoplasm in the practice of otolaryngology. Oncocytes are characterized by high oxidative enzyme activity and increase in the number of mitochondria. It appears to originate from intralobular ducts or parenchymal elements of acinar portion and its incidence is most common during the 5th-7th decades of life. We have recently experienced a case of oncocytoma arising in the submaxillary gland of 61 year old female patient. The mass was removed under general anesthesia and confirmed as oncocytoma of submaxillary gland on histopathological, biochemical and ultrastructural examination.