Introduction: Since palmaris longus tendon is the first choice for grafting, its anatomical variation is important. This study was designed to find the anatomical variations of this tendon in Iranian population by performing a study on cadaver. Method: In this study, 150 forearms belonged to 75 cadavers were studied. After exploring the proximal end of tendon, tendon width was measured at its proximal end by caliper. The presence or absence of tendon in left and right, width of tendon in males and females, crown to heel height and the relationship between tendon width and height were determined. Statistical analysis was done by SPSS, and using exact Fischer test, Student t-test, Pearson's correlation coefficient and chi-square. Results: Unilateral absence was seen in 24% and bilateral absence in 10.7 % of 32 females. The tendon was absent in 4 cases (12.5 %) in left side, in 6 cases (18.8 %) in right side, and in 3 cases (9.4%) in both sides. Of 43 males, in 3 (7%) the tendon was absent in left side, in 5 (11.6%) in right side and in 5 (11.6%) in both sides. The mean width of tendon in males was 4.07±2.05 mm in right and 3.97±2.16 mm in left side and in women it was 3.77±2.07mm in right and 3.41±2.20 mm in left side. Conclusion: The prevalence rate of unilateral and bilateral absence of PL in this study was 24% and 10.7% respectively that differs with the reported rates in studies of Asian countries such as China and Japan. There was not statistical difference between men and women in tendon width, unilateral and bilateral absence and side of absence. There was also no correlation between tendon width and individual height.