ABSTRACT. A 20-year-old Gentoo penguin was found dead with a clinical history of inappetence and dyspnoea. At necropsy, the lungs showed severe congestion/hemorrhage and atelectasis. Histopathologically, fibrosis was observed exclusively around parabronchi with severe collagen deposition. In fibrotic lesions, there were numerous depositions of crystalline structures accompanied by epithelioid cells and multinucleated giant cells (foreign body type). In addition to irregularly lamellar structures as the morphology, the crystals were demonstrated calcium oxalate (CaOx) by the Alizarin red S staining with and without polarized light and von Kossa's staining. Myocobacteria and fungi were not found by special and immuohistochemical stainings. Pulmonary dystrophic oxalosis is a very rare lesion in Gentoo penguin. KEY WORDS: calcium oxalate, dystrophic oxalate, gentoo penguin, lung.