Objectives: To identify factors associated with malignancy of gallbladder polyps. Methods: This case - control study included 24 malignant polyps and 72 benign polyps were resected at University Medical Center in HCMC from 01/2006 to 09/2008.Results: The ages of malignant polyps and benign polyps were 58.6 and 41.7 (p < 0.001); hepatitis C: 20.8% and 2.8% (OR = 9.2; 95% CI = 1.7 - 51.3); symptomatic polyps: 79.2% and 48.6% (OR = 4.0; 95% CI = 1.4 - 11.9); solitary polyps: 95.8% and 38.9% (OR = 36.1; 95% CI = 4.6 - 282.9); sessile polyps: 87.5% and 19.4% (OR = 29.0; 95% CI = 7.6 - 11.1); polyp size: 33.8 mm and 8.5 mm (p < 0.001); coexistent gallstones: 41.7% and 11.1% (OR = 5.7; 95% CI = 1.9 - 17.1) and stone size: 17.3 mm and 10.1 mm (p = 0.016); respectively.