The object of this study was to elucidate the clinicopathological and immunohistochemical features of BCC with tubular structures. From the examination of 600 BCC specimens, we selected 10 cases of BCC with tubular structures. Immunohistochemistry was performed in these ten cases using antibodies against cytokeratins. All 10 BCCs (3 men and 7 women) were located on the face and scalp, particularly on the eyelid. The tubular structures could be classified histopathologically into ductal structures and glandular structures, which was supported by the results of the immunohistochemical study. The ductal structures represented various types and forms, small to medium-sized (the most common form), tiny, dilated, well-differentiated or acrosyringeal types. The glandular structures in one case suggested the features of apocrine secretion. BCC with tubular structures affected women more than men, and the favored location was the eyelid. The tubular structures in these BCCs differentiated toward either ductal or glandular structures, presumably of apocrine nature.