Purpose: Trichoepithelioma (TE) is a benign skin tumor with follicular differentiation, which is sometimes difficult to distinguish clinically and histologically from basal cell carcinoma (BCC). Both are characterized morphologically by the proliferation of basaloid cells; however, BCCs are clinically associated with a more aggressive behavior. It is important to distinguish these neoplasms for effective and appropriate therapeutic planning. The present study aims at investigating the role of CD10 & CD34 in differentiation between TE and BCC. Patients and Methods: This study includes 30 cases of BCC and 10 cases of TE. Cases were collected from Pathology Department of Faculty of Medicine- Benha University and Egyptian National Cancer Institute (NCI) in the period 2008-2013. CD34 and CD10 immunohistochemistry was performed in all cases and the patterns of expression were analyzed. Results: The pattern of CD34 expression in BCC copmared to that of TE was statistically significant (p