Merkel cell carcinoma Merkel cell carcinoma (MCC) is an unusual tumor of the skin with neuroendocrine features. A 66 years old male admitted with a complaint of painless tumor above his left eyebrow with duration of three months is presented. Histological, immunohistochemical, and ultrastructural studies revealed a neuroendocrine tumor with epithelial differantiation and the tumor was diagnosed as Merkel cell carcinoma. As a rare entity, MCC has been discussed regarding its clinical, pathological, immunohistochemical and ultrastructural features.