Histologically benign thyroid follicles have been found in lateral cervical lymph nodes of 16 patients at Memorial Hospital, New York. All were incidental findings in radical neck dissections for malignant tumors of other than thyroid origin. The thyroid follicles were nonpapillary in character. These have not been interpreted as metastases from thyroid carcinoma. It is believed that the benign lymphatic transport theory, as proposed in endometriosis, explains their occurrence. Present evidence justifies a conservative approach. There is no intention to revive the concept of "lateral aberrant thyroid."