Lipoma is a benign neoplasm It is the most common benign tumor It is called ubiquitous or universal tumor as it can occur anywhere in the body except the brain It can be localised or Diffuse It can be superficial or Deep Superficial lipoma are more common in subcutaneous areas.it is common in back,neck proximal extremities and abdomen It is commonly less than 5 cm but can attain a large size Deep lipoma are common on lower limb