Adrenal rests are common in children and are most often found as bright yellow, retroperitoneal nodules from the diaphragm to the pelvis. They are usually incidental findings during surgery. In a 12-month period 268 children, 18 days to 15 years (mean 3.2 years) of age, underwent 304 operations for common inguinoscrotal disorders at the Department of Pediatric Surgery, Erciyes University Medical School. There were 252 males and 16 females, (M/F 15.7:1). Ectopic adrenal tissue was found in nine males (3%). This report concerns the incidence and structure of aberrant adrenal tissue found in children during inguinoscrotal operations, including its embryology, histology, and clinical implications.