Background: Evaluation of patients with cutaneous or subcutaneous nodules, especially if they are multiple, is a diagnostic challenge. This study aimed to investigate smears and cell blocks and compare them with examination of tissue biopsies. Methods: Fine needle aspiration cytology (FNAC) and cell blocks were done for 225 cutaneous and subcutaneous nodules. Furthermore, histopathological examination was conducted using biopsies. Results: According to tissue biopsy, benign lesions constituted the most common finding in 􀍳􀍺􀍲 􀈋􀍺􀍲%􀈌 cases. The detected cases were lipoma in 􀍵􀍷 􀈋􀍳􀍷.􀍷%􀈌 cases, adipose tissues in 􀍵􀍲 􀈋􀍳􀍵.􀍵%􀈌 cases, 􀍴􀍲 fibro lipomas 􀈋􀍺.􀍺%􀈌, 􀍴􀍲 fibromas 􀈋􀍺.􀍺%􀈌, 􀍷 juvenile fibroma 􀈋􀍴.􀍴%􀈌, neurofibroma in 􀍷 cases 􀈋􀍴.􀍴%􀈌, sebaceous cyst in 􀍴􀍷 cases 􀈋􀍳􀍳.􀍳%􀈌, implantation cyst, or dermoid cyst 􀍴􀍲 cases 􀈋􀍺.􀍺%􀈌, pilomatrixoma 􀍷 cases 􀈋􀍴.􀍴%􀈌, seborrheic keratosis􀍳􀍲 cases 􀈋􀍶.􀍶%􀈌 and Madura foot 􀈋actinomycosis􀈌 in 􀍷 cases 􀈋􀍴.􀍴%􀈌. )ntermediate lesions of atypical lipoma were found in 􀍴􀍲 cases 􀈋􀍺.􀍺%􀈌. Malignant lesions were 􀍴􀍷 cases 􀈋􀍳􀍳.􀍳􀍳%􀈌 as follows: 􀍳􀍲 cases 􀈋􀍶.􀍶%􀈌 basal cell carcinoma, 􀍳􀍲 cases 􀈋􀍶.􀍶%􀈌 squamous cell carcinoma and 􀍷 cases 􀈋􀍴.􀍴%􀈌 basosquamous cell carcinoma. For FNAC smear examination, the sensitivity test was 􀍺􀍵.􀍲􀍳% and the specificity was 􀍳􀍸.􀍸􀍸%. For cell blocks examination, the sensitivity and specificity tests were 􀍻􀍹.􀍹􀍹%, and 􀍳􀍲􀍲%, respectively. Conclusion: Smear cytology is an easy and quick test for diagnosing skin nodules. Performance of cell blocks improves sensitivity and specificity of smear outcome, but both should be attempted, because the smear may be ineffective in some cases while a cell block cannot be performed in others.