Abstracts Merkel Cells Merkel cells (MCs) are neuroendocrine cells which are located in the basal layer of the epidermis. Their origin is still discussed but new arguments are in favour of an epidermal origin rather than a neural-crest origin. MCs are in close contact with nerve endings and their role was limited to an involvement in mechanosensory function until recently. New data indicate that they can be considered as mechanoreceptors by themselves. Because they are dendritic cells and

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... e neurotransmitters, a very important role as a mediator between epidermal cells and the nervous system has been suggested. Nowadays, it is confi rmed that MCs are regulatory cells in the neuro-endocrino-immuno-cutaneous system (NEICS). Due to new possibilities to isolate and culture them, knowledges about MCs are more numerous. The interest about these cells is renewed since the role of a new polyomavirus in the genesis of Merkel cell carcinoma (MCC) has been discovered. Indeed, Merkel cell polyomavirus (MCV) is present in most MCC and is very important in this cancer. This is a new very stimulating fi eld of research.