We report a tumor that developed at the root of the tail in a male, 2-year-old Shih Tzu dog. Histologically, the tumor consisted of basaloid epithelial cells, with shadow cells and neoplastic melanocyte proliferation. Immunohistochemically, epithelial components were positive for keratin/cytokeratin but basaloid cells were negative. Mononuclear or multinuclear melanocytes were positive for vimentin, S-100 protein, and HMB-45. In conclusion, this dog was diagnosed with canine melanocytic matricoma on the basis of the similarity of the histologic and immunohistochemical features in humans, and it may be the first case in an animal.