Common complications after cystourethrectomy include wound infection, pneumonia, pyelonephritis and ureteral obstruction. No perineal cysts have been reported. We describe a perineal cystiic mass excised 14 years after cystourethrectomy. The cyst was lined by keratinizing stratified squamous epithelium with prominent rete ridges and basal pigmentation. A subjacent, concentric layer of smooth muscle was evident. An eccrine sweat gland was present in the cyst wall. Taken together, the features strongly suggest a scrotal inclusion cyst, a hitherto undescribed entity. Although rare, this lesion could masquerade as a local recurrence of carcinoma.