A 10-year-old spayed female Japanese Shiba Inu had an intraperitoneal mass that was excised surgically. The central area of the mass was composed of osteoblast-like neoplastic cells, osteoid, macrophages, and numerous fibers. The neoplastic cells showed nuclear atypia and many mitotic figures. Therefore, the central area of the mass was diagnosed as an extraskeletal osteosarcoma. The peripheral area of the mass was granuloma tissue with numerous fibers. The neoplastic and granuloma area included two types of fibers, which were identified as rayon and polyester by their morphological and staining characteristics. These fibers were consistent with those of commercial surgical swab, suggesting that the fibers may have been derived from retained surgical swabs at the time of ovariohysterectomy. Therefore, this lesion was considered an extraskeletal osteosarcoma associated with a retained surgical swab.