Trichoepithelioma (TE) is a benign lesion that arises from hair follicles. Solitary TE occurs mainly on the face in young adults. Various previous reports have described the localization of this disorder, but there have been no reported cases with presentation on the toe. Histopathologically, TE shares characteristic features with basal cell carcinoma (BCC), so immunohistochemical stains are required for the differential diagnosis. Therefore, we report the first case of TE occurring on the toe, confirmed with immunohistochemial differentiation.