Merkel cell tumor is a highly aggressive cancer of the skin and mucous membranes. It is most common in elderly patients and in individuals with impaired immunity. Merkel Cell Carcinoma can develop anywhere, but it most frequently affects the heac and neck, as well the skin of the upper limbs. Clinically, it occurs as red, glistening tumor with telangiectasias on the surface At the moment of diagnosis, 50% of patients have already developed metastases, most commonly to regional lymph nodes. The treatment depends on the severity and consists primarily of surgical excision with a margin of healthy tissue followec by possible complementary radiotherapy. Chemotherapy is introduced in advanced cases.