Many are the theories that have been advanced in regard to the origin of multiple lipomas. The relationship of some lipomas to the nervous system is shown both by clinical and anatomic observations. Askanazy1 traced the development of multiple lipomas to lymph glands which were finally wholly replaced; this process could be followed clearly in the mesentery and in an anthracotic gland in the neck. The physiologic paradigm of this replacement is seen in the fatty transformation of the thymus and of bone marrow. The fact that in Askanazy's case death resulted from a sarcoma of the neck that had extended to the pharynx and to the thyroid recalls the declaration of Thomas Curling2, in 1850, that lipomas of the neck depend in some way on disturbances of the thyroid functions.