Merkle cel carcinoma is a rare neoplasm of skin.
The tumor is derived from the neural crest-derived Merkle cells which in lower animals are part of the tactile system of the skin.
Grossly, the tumor appears as a nodule.
Microscopically, the tumor is made of small, round, uniform cells which closely resemble the small cell carcinoma of the lung and similarly contains neurosecretory granules.