Clinically it is sometimes difficult to differentiate the various hyperkeratosis of palms and soles like psoriasis of palms and soles, pustulosis palmaris et plantaris, hyperkeratotic tinea and hyperkeratotic eczema. To differentiate amongst these conditions we have to take the help of histopathology. Here we are presenting the data of 292 cases of hyperkeratosis of palms & soles examined histologically by doing Haematoxylin and Eosin staining for the typical changes of the above mentioned conditions and PAS for the demonstration of the fungus in stratum corneum in cases of hyperkeratotic tinea.