Background: Squamous cell carcinoma has a wide range of histological differentiation, which indicates the prognosis. Location of the tumor also affects its prognosis. Objective: To determine the relationship between location of the tumor, age and sex of patients and histological grading of it. Patients and Methods: In this retrospective study, 44631 files of the patients who were referred to two main pathological centers in Kerman from 1992 to 1999 were reviewed, and the data of 186 cases of skin squamous cell carcinoma were extracted and analyzed. Results: In 186 cases of skin squamous cell carcinoma, the mean age of patients was 60.4±16.6 years. 133 patients (70.9%) were male and 53 cases (29.1%) were female, so male to female ratio was 2.5 to 1. The most common sites of involvement were head and neck (76.8%), upper extremities (10.2%), trunk and genitalia (6.8%) and lower extremities (6.2%). 81.5% of tumors were well differentiated, 14.3% were moderately and 4.2% were poorly differentiated. There was no relationship between age, sex and site of the lesion with grading of the tumor. Conclusion: In order to manage squamous cell carcinoma properly, performing biopsy in all cases is mandatory.