Merkel cell carcinoma (MCC) is an unusual malignant tumor that arises from neuroendocrine cells of the skin.Case Reports: Eight patients with MCC were seen between 1989-96. Four of the patients were women and four were men. The mean age was 70 years (range 53-85) The location of MCC was the head and extremities. Two patients presented regional lymph node metastases at the time of the diagnosis. The tumor was a solitary dome-shaped nodule red, painless, with the epidermis intact o ulcerated and was present for several month to one year before diagnosis. Microscopically, neoplasms originate as a dermal tumor nodule with basofilic round small cell with pale nuclei. Immunocytochemical markers were positive to chromogranin, NSE, and others.In Conclusion: It's important for dermatologist to recognize this neoplasm, early recognition may prevent the high incidence of local recurrence and regional spread.