Russell bodies are characteristically seen in the following:

Under ceain circumstances cells may accumulate abnormal amounts of various substances, which may be harmless or associated with various degrees of injury. Example is accumulation of newly synthesized immunoglobulins occur in the RER of some plasma cells, forming rounded, eosinophilic Russell bodies. Ref: Robbins Basic Pathology edited by Vinay Kumar, Abul K. Abbas, Jon C. Aster, 2012, Page 23.