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By Mayo Clinic staffMerkel cell carcinoma is named after the Merkel cell, which is found at the base of the outermost layer of your skin (epidermis). Merkel cells may be associated with the sense of touch.
It's not certain what causes Merkel cell carcinoma to develop. One theory is that Merkel cell carcinoma may arise from the Merkel cell itself. Or it may be that certain immature cells (skin stem cells) become cancerous and develop features that make them look like Merkel cells.
Researchers have detected a number of genetic abnormalities in Merkel cell carcinoma cells. However, it's not known how these genetic changes affect cancer development.