A six-year-old male Pekinese dog was referred to the Veterinary Medical Center, Chungbuk National University because of intermittent vomiting, anorexia, alopecia, and pruritus. Generalized alopecia, pigmentation, and papular erythema in the skin were observed on physical examination. Hematological studies indicated a severe pancytopenia and hypoalbuminemia. A hormone analysis indicated a hyperestrogenemia. A circumscribed mass, measuring approximately 3-4 cm in diameter, was observed on abdominal radiographs. Grossly, the cryptorchid testis was enlarged by a firm and white spherical mass, measuring approximately 3 cm in diameter, which, on its cut surface, was creamy white with hemorrhage. The normal scrotal testis was markedly atrophic and soft. Histologically, the intra-abdominal cryptorchid testis contained abundant fibrous tissue stroma and the stromal tissues were arranged in a tubular pattern in which the neoplastic cells tended to palisade. The cells had poor and pale eosinophilic cytoplasm streaming into the center of the tubules. The nuclei were round to oval and tended to be in a basilar location. Regions of hyperplasia and marked squamous metaplasia were observed in many areas of the prostate. Based on the histological findings, we were able to identify these masses as Sertoli cell tumors, and made a final diagnosis as Sertoli cell tumors through immunohistochemistry methods using inhibin-α, vimentin, and neuron-specific enolase.