Two clinically euthyroid children with lingual and normally located functioning thyroid tissue in the neck have been seen in a two-year period at Lagos University Teaching Hospital. The existence of a lingual thyroid does not exclude a normally located functioning thyroid gland or vice-versa. A scintiscan should always be carried out. Surgical intervention is necessary even if there are no symptoms of obstruction, in view of possible malignant change in later life. Difficulties in following-up patients in developing countries also make surgery advisable.