Characteristic dermatologic lesions of naturally occurring and iatrogenic canine hyperglucocorticoidism have been well documented, and include any combination of bilaterally symmetric alopecia, thinning of the epidermis, skin hyperpigmentation or depigmentation, comedones, phlebectasia, and calcinosis cutis. 20 Other generalized signs reported in affected animals include polydipsia, polyuria, muscle weakness, hepatomegaly, and myopathies. Although calcinosis cutis in its broadest definition can encompass all forms of calcium deposition, it is most commonly used to denote the specific pattern of dystrophic calcification associated with hyperadrenocorticism or iatrogenic hyperglucocorticoidism. 8 The mechanism of this process has not been completely elucidated, but it involves phase transformation of calcium and phosphate ions from solution into crystalline aggregates, with deposition upon the matrices of dermal collagen and elastin under the influence of cellular factors. 3,8 The collagen fibers in these cases are variably mineralized, and root sheaths may also be affected. 8,20 The deposition of minerals in calcinosis cutis is often not associated with areas of inflammation and, when observed, typically consists of a histiocytic foreign-body-type reaction. In contrast, several dermatologic conditions of humans known as metaplastic ossification, primary or secondary osteoma cutis, plate-like osteoma, and acquired cutaneous osteomatosis are characterized by metaplastic bone formation in the dermis, where osteoid formation occurs with or without collagen mineralization. 2,4,7,10,12,15,18 Some of these syndromes are idiopathic, while others have been associated with a variety of predisposing factors, including acne vulgaris, systemic metabolic illness, dermal surgery, and chronic irritation. 1,12,15,17,18 Reported here are 2 cases of widespread dermal osseous metaplasia in dogs with evidence of iatrogenic hyperglucocorticoidism that share histologic features with human cases of metaplastic ossification.An 8-year-old male Rottweiler had a 4-year history of chronic skin disease that was only partially responsive to antibiotic and corticosteroid therapy and was becoming progressively worse. The dog was minimally pruritic. On physical examination, moderate multifocal areas of alopecia and lichenification were observed on the dorsal topline with extension to the neck, shoulders, hips, and proximal limbs. Six separate, oozing, variably sized dermal ulcers were present along the back from the shoulder blades to the area near the base of the tail. Numerous pustules, macules, and papules were distributed along the skin of the back, and the skin was noticeably thickened. Multiple skin scrapings and dermatophyte cultures were negative, and complete blood counts were within normal limits. Serum chemistry abnormalities Received for publication May 13, 1997.(normal ranges given in parentheses throughout) included 901 U/liter (Ͻ141 U/liter) alkaline phosphatase and 258 U/ liter (Ͻ85 U/liter) ALT. The urine specific gravity was 1.0...