Benign submucosal epithelial lesions of the stomach are rare. Their morphological aspect and pathogenesis and hence classification are unclear. The literature on this subject consists mainly of case reports describing lesions such as hamartomas, gastric gland heterotopia, duplication, submucosal cystic glands, gastritis cystica profunda, and adenomyoma. We report a patient presenting with a lymphoepithelial cyst, a lesion hitherto not yet described in the stomach. This lesion was an incidental finding in a surgical specimen from a patient during surgery for gastric adenocarcinoma. The cyst was submucosal, located at a distance from the tumor, and differs from classic "gastric gland heterotopia" by the presence of extensive lymphoid stroma.