The median rates of IMP3-positive cells (range) were 5% (0–30%) and 20% (0–90%) in 10 patients who were eligible for endoscopic papillectomy and 15 patients with carcinoma with infiltration into the sphincter of Oddi, respectively, with a significantly high value recorded among patients with adenocarcinoma with infiltration into the sphincter of Oddi (P = 0.0107). Here, IMP3 is linked to carcinoma.