Oncocytes are found in all of the following organs, EXCEPT:

Oncocytes are epithelial cells with accumulations of mitochondria. They are predominantly found in the salivary gland tissue and is also found in the thyroid, parathyroid, respiratory tract, pituitary, pancreas and kidney. Oncocytomas usually presents in the sixth through ninth decade of life as a solitary parotid mass with rare multicentric and bilateral occurrence. It accounts for 1% of of salivary gland neoplasms, originate from oncocytes and are found mostly in parotid gland, occasionally in submandibular gland and rarely in minor salivary glands. Ref: Salivary Gland Diseases: Surgical and Medical Management edited by Robe Witt page 128.