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. Furthermore, histopathological examination was conducted using biopsies. According to tissue biopsy, benign lesions constituted the most common finding in 180 (80%) cases. The detected cases were lipoma in 35 (15.5%) cases, adipose tissues in 30 (13.3%) cases, 20 fibro lipomas (8.8%), 20 fibromas (8.8%), 5 juvenile fibroma (2.2%), neurofibroma in 5 cases (2.2%), sebaceous cyst in 25 cases (11.1%), implantation cyst, or dermoid cyst 20 cases (8.8%), pilomatrixoma 5 cases (2.2%), seborrheic keratosis10 cases (4.4%) and Madura foot (actinomycosis) in 5 cases (2.2%). Smear cytology is an easy and quick test for diagnosing skin nodules.