The congenital epulis is a rare benign lesion which has an uncertain histogenesis. But, recently it is suggested that it derives either from histiocytic/mesenchymal cells or myofibroblasts which based on many immunohistochemical study. Neumann first described congenital granular cell tumor which developed from the gingiva as congenital epulis in 1871. Epulis means "on the gum" or "gumboil" in Greek word. Congenital epulis is located exclusively on the anterior or lateral alveoiar ridge with marked predilection for female infants. The mass was covered with a nonpapillated stratified squamous epithelium of uniform thickness. There was no pseudoepitheliomatous hyperplasia. Granular cells have abundant cytoplasm with distinct borders and mitotic figures were rarely found. Six days old female neonate who had 2 x3 cm sized mass with 2 x2 cm neck in the gingival and anterior alveolar ridge of mandible was operated by simple excision and coverage by local mucosal flap. After two years she had normal teeth eruption and no recurrence.