The presence of pancreatic tissue outside the limits of the main pancreatic gland is termed as heterotopic pancreas. Due to their origin and spread, these lesions form an intramural mass with relatively late mucosal invasions. Therefore their diagnosis is difficult to be proven by endoscopic biopsy. In this report herein we present three cases with heterotopic pancreas treated in our general surgery clinic in a 6-year period between 1997-2002. The aim is to remind any suspicious mass could include heterotopic pancreas and its possible complications in differential diagnosis.