• Branchial pouch cysts located near thyroid may actually be cystic ultimobranchial body remnants

• Very common in neonates

• Usually soft tissue of neck near thyroid, occasionally within thyroid

• Study of 11 cases of solid nest cells argues that SCN are derived from ultimobranchial body (Am J Clin Pathol 1994;101:186)
• Ultimobranchial body cells have nuclei resembling papillary carcinoma (enlarged, oval, contain finely dispersed chromatin, Arch Pathol Lab Med 1990;114:1049)

• Cysts lined by flattened multilayered epithelium of squamous cells, occasionally ciliated columnar epithelium
• May contain dense eosinophilic material in lumen
• May be adjacent to solid cell nests; variable lymphocytes and rare pancreatic tissue

Cystic solid cell nests

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