We report on a case of polyorchidism that presented as undescended testis. Polyorchidism is defined as the presence of more than two testes. As in our case, most cases occur on the left side. The inferior testis is evidently larger than the accessory testis in all of the cases in the literature and, as far as we know, the present case is the first with the small testis located more distally than the larger one. The accessory testis had no reproductive potential due to a lack of attachment to a cord structure; therefore, it was removed because of the high risk of malignancy.