Michelin tire baby syndrome is a very rare heterogeneous disorder, characterized by congenital generalized circumferential folding of excess skin occurring as an isolated abnormality or in association with various phenotypic abnormalities. About 30 cases of Michelin tire baby syndrome have been reported in the literature, including very few cases with the extended form of the syndrome which is associated with multiple congenital abnormalities and mental retardation. Kondoh et al (2004) reported the second case of a type of the extended Michelin tire syndrome associated with significant non-cutaneous abnormalities and mental retardation associated with hearing impairment, undescended testis. The aim of this book is to report the third case of the extended Michelin tire syndrome associated with significant non-cutaneous abnormalities and mental retardation associated with hearing impairment, undescended testis which occurred in an Iraqi child with the novel occurrence of excessive gyration of brain tissues seen on ultrasonography.