Plasma cells are currently held to represent the end-stage differentiation of B-lymphocytes and hence do not undergo division. However, binucleated and occasionally multi-nucleated forms of plasma cells have often been recorded in histological materials containing plasma cell infiltrates. It was decided that a study be conducted to provide more information on the microscopic features of these binucleated cells. Of the fifty surgical specimens from different oral lesions examined by light microscopy, binucleated plasma cells were found in thirty-three specimens. The mean maximum diameter, surface area and volume were 26.87 microns, 534.61 microns 2 and 9466.28 microns 3 respectively. Morphologically, they resembled the mononucleated or single nucleated plasma cells. Their cytoplasm contain abundant basophilic cytoplasm and a prominent perinuclear golgi image. The two nuclei exhibit a clock-face or cartwheel appearance.