Question: The podiatrist excised an abnormal mass from the soft tissue below the skin in the patient’s left foot. The podiatrist then submitted the specimen, which was 1.5 cm in size, to a lab for analysis to determine its nature. Can you please tell me which CPT® code I should report for this service? Maine Subscriber Answer: You would report 28039 (Excision, tumor, soft tissue of foot or toe, subcutaneous; 1.5 cm or greater) for this service. For a 28039 procedure, once he appropriately preps and anesthetizes the patient, the podiatrist then makes an incision over the mass and dissects down to the subcutaneous tissue. He completely excises the mass, including its margins. He submits the specimen to a lab for analysis. The provider then irrigates the area, checks for bleeding, removes any instruments, and closes the incision.