Two-day-old, Simmental calf was presented with a pedinculated subcutaneous mass arising from midline of lower cervical region. The mass covered by the skin was removed surgically. Histological features of the mass were of underdeveloped lung tissue containing bronchogenic cyst. The bronchioles had excessive in number and the bronchi were hypoplastic and had no cartilagonous ring. The concurrent occurrence of a subcutaneous pulmonary sequestration and a bronchogenic cyst was noted as bronchopulmonary foregut malformation in a calf. As a result, this case report indicated that pulmonary sequestration and bronchonic cyst have common embryonic pathogenesis.