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Background and study aims: Hypertrophy of ileocaecal sphincter seems to be the basic etiological factor of Bauhin’s valve syndrome (BVS). In the rare literature all cases are treated by means of an hemicolectomy. A patient with Bauhin’s valve syndrome is described, whose pathologic characteristics were hypertrophy of ileocaecal sphincter and a circular submucosal lipoma on the caecal side of the valve. Lipomata, although uncommon, may arise throughout the whole gastrointestinal tract, mostly asymptomatic, and submucosal layer is most frequently involved than subserosal one. More than two-thirds of gut lipoma are found in the large bowel, where they represent the most common benign lesion after adenoma.