Subcutaneous emphysema can occur as the result of trauma, surgical procedure and anesthetic complication. As increasing numbers of laparoscopic procedures are performed, increasing numbers of complications directly related to laparoscopy will occur. A case is presented of subcutaneous emphysema without pneumothorax or pneumomediastinum during laparoscopic cholecystectomy in difficultly intubated patient. The cause is suspected of inadvertent subcutaneous insufflation of carbon dioxide during the initial Verres needle puncture for the establishment of pneumoperitoneum. Etiology and evaluation of subcutaneous emphysema possibly associated with this case are reviewed.