A twelve year old boy was operated for right-sided undescended testis. Failure of uro-genital union was found with the right testis and caput epididymidis intraabdominally situated, and the blind ending vas situated at the iliac vessels. The risk of development of malignancy in an intra-abdominal testis has been calculated to be one in 20 to 46 times greater than general population. We describe a case in whom impalpable undescended testes was located in a high position. This case highlights the importance of performing a thorough inspection of the entire abdomen and pelvis if the impalpable testis is not found in an expected location. The finding of a blind-ended vas deferens with epididymal tissue at the internal ring does not exclude an intra-abdominal testis. Management of the non palpable testis is consists of ultrasound, MRI, testicular venography, laproscopy. In our opinion, laparoscopy is the ideal first step in the management of patients with a nonpalpable testis, having a great reliability in locating or confirming absence of an occult testis.