Abstract: Skin Merkel tumor in a patient with acute granulocytic leukmia is presented in the report.Merkel tumor is a rare disease. Merkel cells of the skin are involved in sensory reception. It is assumed that Merkel cell is a touch receptor.This type of cells belongs to neuroendocrine cell system, the so-called APUD system in the past. The most important function of neurendocrine cellsis secreting certain Polypeptide. Electron microscopically, the cells of Merkel cell tumor contain numerous membrane bounded electron-dense neuroendocrine granules in the cytoplasm. Both Merkelcell tumor and leukemia occured in a patient have not been reported elsewhere.