Gastric xanthoma has been associated with helicobacter pylori and chronic gastritis by many authors, some authors think the inflammation gives rise to them. This is a descriptive study in all cases of gastric xanthoma whose diagnosis was made during 1999 to June 2005, a simple statistical analysis was used. We found 26 cases, frequency peaked in those from 50-69 years of age (46.1%), gastric xanthoma was most frequently found in the antrum (69.5%), Helicobacter pylori was found in 11 cases (42.3%) and intestinal metaplasia was found in 10 (38.4%). Our results are similar to those obtained by others authors., we think chronic gastritis and gastric xanthoma share the same origin , but this affirmation must be confirmed by studies with greater statistical value.