Abstract.Eight cases from a series of 75 odontomas were found to contain ghost cell epithelium. Clinical, radiologic and histologic findings in these cases did not differ significantly from those of odontomas in general. The results obtained with several staining methods, including rhodamin B under fluorescent light, suggest that the ghost cells represent different stages in the process of ortho‐, para‐ and aberrant keratin formation. Ghost cells should be viewed as the product of metaplastic transformation of the odontogenic epithelium with no significance for the prognosis and treatment of odonto