Introduction: The prepuce is a specialized and innervated mucocutaneous tissue that covers and protects the glans. Phimosis is the inability to retract the prepuce or the prepuce of the penis narrowing behind the glans penis. Elastin is the main component of elastic fibers, which provide stretch, recoil, and elasticity to the skin. The purpose of this study was to determine the description of elastin levels in the prepuce of children with and without phimosis. Methods: This study design is an unpaired analytical observational study with a case-control design method, to analyze the description of elastin levels in the prepuce of children with and without phimosis. Results: In this study, the mean age in the phimosis group was 7.55 ± 2.3 years. In the normality test using Saphiro Wilk (sample 0.05) while in the non-phimosis group it was not normally distributed (p<0.05). The mean sore throat of group A was 1.81 ± 0.68 and group B was 2.05 ± 0.74 with p value o.284 (p>0.05). In the phimosis group, the mean elastin expression was 4.32 ± 1.46 and in the control group, the mean elastin expression was 8.75 ± 1.66. From these results, there is a difference in the amount of elastin expression in the two groups (p<0.05). Conclusion: there is a difference in the amount of elastin expression, where it is found that in the phimosis group the amount of elastin expression is lower than the control group.