Lymphoepithelial carcinoma, also known as malignant lymphoepithelial lesion or lymphoepithelioma, is a rare tumor in salivary glands. Lymphoepithelial carcinoma has a characteristic histological findings comprising irregularly-shaped nests of malignant epithelial cells within a lymphocyte-rich stroma, occasionally forming lymphoid follicles. We recently experienced a case of fine needle aspiration cytology (FNAC) of lymphoepithelial carcinoma of parotid gland in a 61-year-old male. The FNAC yielded a hypercellular smear of many irregular clusters of malignant epithelial cells in the background of lymphoid stroma.