An association between unerupted teeth and dentigerous cysts is well known, however little is known about the presence of disease and histopathologic changes in unerupted teeth without radiographic evidence of cyst formation. Forty-two dogs representing 25 breeds, ranging in age from 5 months to 12 years were selected based on radiographic evidence of an unerupted tooth or teeth, either as a primary complaint or incidental finding. Dogs meeting the study criteria were presented to a private dental referral practice within a period of eighteen months from December 2016 through May 2018. Patients were treated with conservative en bloc resection of the unerupted tooth and overlying bone as well as debridement of any cystic structure and biopsy of the samples collected. Radiographs were evaluated using criteria previously established to assess for evidence of a cyst. A total of 68 unerupted teeth were identified; 63 (92.7%) were mandibular first premolar teeth. Of the 63 unerupted mandibular first premolar teeth, 28 (44.4%) had radiographic evidence of a cystic structure. Histopathology revealed that 21 of 28 (75.0%) had evidence of non-keratinizing stratified squamous epithelium consistent with a cyst lining. Of the remaining 35 of 63 (55.6%) mandibular first premolar teeth with no radiographic evidence of a cyst, 27 (77.1%) had no histologic evidence of epithelium associated with the impacted tooth. Notably however, the remaining 8 of 35 (22.9%) unerupted teeth without radiographic evidence of a cyst did have histologic evidence of non-keratinizing stratified squamous epithelium associated with the impacted tooth.