SummaryPerforating necrobiosis lipoidica is an unusual variant of necrobiosis lipoidica, a rare, chronic granulomatous dermatitis. Histopathologically, it is characterized by widespread degeneration of collagen, palisading histiocytes, presence of plasma cells, absence of mucin, and transfollicular or transepidermal perforation. We describe a case of disseminated perforating necrobiosis lipoidica in a 69-year-old insulin-dependent diabetic man. This is the fourth disseminated case to be reported. It can be challenging to make the diagnosis due to the overlap with perforating granuloma annulare, therefore the significant distinguishing clinical and histopathological features are discussed.