Cysts with respiratory epithelium are rare entities in the oral cavity. In the literature, there are only few cases of oral cystic masses lined by respiratory epithelium but lacking gastrointestinal epithelium. In this paper, we present the surgical treatment of a cyst with respiratory epithelium in the floor of the mouth affecting a 35-year-old woman. The asymptomatic lesion was noticed 6 years previously. On histopathologic examination, the cyst showed walls that were composed of connective tissue covered by pseudostratified ciliated columnar epithelium, interspersed by a few goblet cells. Oral cysts lined by respiratory epithelium are benign lesions. Cure is effected by surgical excision. This lesion should be considered in the differential diagnosis of masses involving the anterior tongue or the floor of the mouth.