Aim: This review aims to discuss the structure, origin of toto bodies and demonstrate the possible theories responsible for its formation. Background: The eosinophilic Toto bodies are characterized by homogeneous or irregular masses varying in size and number. These unusual bodies are found in the top most layers of oral epithelium and derive its name “mucopolysaccharide keratin dystrophy” based on the nature of its composition. The incidence and severity of toto bodies have been correlated with the amount of the inflammatory response present in the connective tissue. These bodies have various theories of origin like fibrin, keratin, mucins, and glycoproteins. Review results: To demonstrate the nature of these eosinophilic bodies; two cases-pyogenic granuloma and oral squamous cell carcinoma were studied using special stains. It was observed that Toto bodies were positive for periodic acid-Schiff (PAS), modified Papanicolaou (Pap), Masson's trichrome and combined PAS-PAP staining techniques. However, staining with Alcian blue, Congo red, mucicarmine and toluidine blue were negative for Toto bodies. Conclusion: It may be concluded that Toto bodies can be best identified using Masson's trichrome stain followed by combined PAS-PAP, PAS, and PAP which characterizes them mainly as glycoproteins and keratins. Clinical significance: The presence of Toto bodies is indicative of inflammatory reaction, and their differential staining in the positive stains depends on the nature and severity of inflammation present in a lesion.