This case report concerns a patient, presented unusually with an ulcero proliferative parotid tumor; diagnosed histologically as polymorphous low-grade adenocarcinoma. (PLGA) Its rare association with a collision tumor of squamoid sebaceous carcinoma; arising from overlying adnexal elements is previously unreported. Controversies in the histological diagnosis of this entity; particularly in relation to its prognosis are emphasized and discussed, drawing comparison of similar tumors occurring elsewhere.