Most of nonendocrine pancreas carcinoma are originated from duct cell. Acinar cell carcinoma of the pancreas is a are malignancy. It is characterized by acinar or tubular structures composed of abundant granular cytoplasmic cells. resembling normal exocrine glands of the pancreas. Ultrastructurally, the neoplastic cells contain homogeneously dense zymogen granules enclosed by their membranes and abundant RER in the cytoplasm. A case of acinar cell carcinoma of the pancreas is encountered in 54-year-old male patient. An electron microscopic examination of the tumor with a review of literature was done.