PURPOSE: The purpose of this study is to investigate factors influencing strain sonoelastography findings in evaluation of subcutaneous tumors. MATERIALS AND METHODS: Retrospective analysis of sonoelastography findings performed by two radiologists in 38 consecutive patients with 38 pathologically confirmed benign subcutaneous tumors was performed. Elastographic finding of the lesions was graded from 1 (softer) to 3 (harder) according to stiffness. Analysis of correlations between elastographic findings and height, width and depth of the lesion, and the distance from bone was performed using the Kruskal-Wallis test. RESULTS: By reviewer 1, 11 lesions were grade 1 on sonoelastography, eight were grade 2, and 19 were grade 3, respectively. By reviewer 2, 11 lesions were grade 1 on sonoelastography, nine were grade 2, and 18 were grade 3, respectively. The distance from bone differed significantly among the three grades groups for both reviewers; grade 1, 2, and 3, 0.78 +/- 0.75 cm, 1.56 +/- 0.68 cm, and 1.77 +/- 0.63 cm, for reviewer 1 (P = .006) and 0.86 +/- 0.79 cm, 1.55 +/- 0.72 cm, and 1.74 +/- 0.65 cm for reviewer 2 (P = .016). No significant difference in height, width, and depth of the lesion was observed among the three groups. CONCLUSION: Distance from bone showed a significant association with strain sonoelastographic findings of benign subcutaneous tumors.