Renal cell carcinoma in a 14 years old cow was reported. Grossly, the lesions were yellowish or whitish milky in color of various sizes in the renal cortex. The neoplastic cells were oval or polymorphic in shape with foamy eosinophilic cytoplasm. The round or oval nucleus was tended to be located eccentrically. Neoplastic transformation of the renal epithelial cells was suggested morphologically. Metastatic lesions were also found in the renal and hepatic lymphnodes, spleen and omentum.