This is the first recorded case of Sarcoptes scabiei in a Korean female raccoon confirmed by light and scanning electron microscopies. Grossly the skin on the abdomen head and legs was markedly thickened with alopecia and encrustation. histopathologically skin showed epidermal hyperplasia with spongiotic degeneration and parakeratosis. Ectoparasites were present in superficial and deep epidermal layers. Small numbers of leukocytes predominantly neutrophils were associated with the parasitic infestation. Scanning electron microscopy examination of affected skin scraping demonstrated round to oval parasitic mites measuring approximately 180 -250 x 220 - 350 um in size. The mites possessed four pairs of legs of which the two anterior pairs appeared relatively long with unjointed stalks while the two posterior leg pairs were rudimentary. these morphological features were consistent with Sarcoptes scabiei.