The gut-associated lymphoid tissue (GALT) system consists of scattered lymphoid cells in the lamina propria and organized lymphoid aggregates or follicles in the mucosa or submucosa [1-5]. GALT serves as part of both the immune system and the mucosal repair system of the gastrointestinal tract [1,6]. The association between GALT and various colorectal pathologic conditions-from inflammatory bowel disease to benign and malignant neoplasms-has been discussed [7-10]. Colorectal epithelial neoplasms located in the submucosa and surrounded by GALT may be encountered in daily practice and occasionally cause difficulties in differential diagnosis. The term "GALT carcinoma" has been suggested as a distinct malignancy arising from the GALT mucosal domain and representing the "third pathway of colorectal carcinogenesis". However, GALT carcinoma is not recognized as a distinct histologic subtype in current colorectal cancer classifications [2,11-28]. A few studies have suggested GALT-associated pseudoinvasion/epithelial misplacement (PEM) as a consideration in the differential diagnosis of GALT-associated tumors [11,12]. However, there are few studies in the Korean literature clarifying the pathologic nature of colorectal epithelial neoplasms located in submucosal GALT. Herein, we investigated the clinicopathologic characteristics of colorectal epithelial neoplasms associated with submucosal GALT. MATERIALS AND METHODS Case selection Eleven cases of colorectal epithelial neoplasm, involving submucosal GALT, identified after endoscopic submucosal dissection, were studied from the pathologic archives of Kosin University Gospel Hospital (Busan, Korea), over a 7-year period from January 2012 to December 2018.