Background/Aim: Recent studies suggest that not only the nephrogenic blastema but also the ureteric bud is involved in oncogenesis of Wilms' tumor (WT). However, the occurrence of ureteric bud (UB) derivatives in nephrogenic rest is not yet known. The aim of our study was to find UB derivatives in WT. Materials and Methods: Keratin 17 (KRT17) is expressed exclusively in UB in foetal kidneys. In this study KRT17 immunohistochemistry was used to detect UB-derivatives in 21 triphasic, 2 stromal and 3 epithelial predominant WTs and 9 nephrogenic rests. Results: We have detected KRT17 positive tubular structures resembling UB in 3 of 9 nephrogenic rests and 15 of 26 WTs. Conclusion: Not only the metanephric blastema but also the UB is involved in the histogenesis of nephrogenic rest and WT.Wilms' tumor (WT) or nephroblastoma is suggested to develop from maturation-arrested nephrogenic blastemal cells (1, 2). However, in triphasic WTs the presence of ureteric bud (UB)-like tubular structures surrounded by blastemal cells appear to indicate the involvement of UB or UB-derivatives in the development of WTs (3). A recent global gene expression analysis uncovered genes expressed in distinct compartments of the developing kidney as well as in WT (4). The presence of UB-like epithelial structures in WT has been confirmed by immunohistochemistry (3,4). Recently, we showed that KRT17 expression is restricted to cells of the UB in foetal kidneys and, therefore, it can be used as biomarker to detect UB derivatives (5). To obtain more information on the involvement of UB in the histogenesis of WT and its precursor lesions, we analysed the expression of KRT17 in WTs and accompanying nephrogenic rests by immunohistochemistry.