ABSTRACT:Variably acid‐fast cocoid forms, suggestive of cell wall deficient forms of mycobacteria, were observed in the dermis in microscopic sections of skin from six patients with generalized scleroderma, 10 patients with localized scleroderma (morphea), and four patients with lichen sclerosus et atrophicus(LSA). These cocoid forms werde found within the collagen bundles, around the adnexae (Hair shafts, pilosebaceous units, eccrine glands), and less commonly around the blood vessels and nerves. These cocoid forms may be related to cocci and also to granular cocoid elements of corynebacteria‐like coccobacilli, which, on occasion, can be cultured from the skin of these three diseases. The findings in this study support the three‐decade old hypothesis concerning the constant association of pleomorphic acid‐fast bacteria with scleroderma. The study also suggests that closely related diseases, such as morphea and LSA, are also associated with the presence of similar appearing m