Merkel cells are specialized cells found in the skin, particularly in areas that are sensitive to touch, such as the fingertips and lips. They are located in the epidermis, the outermost layer of the skin, and are associated with nerve endings. These cells play a crucial role in the sensation of light touch and pressure. Merkel cells are named after the German anatomist Friedrich Merkel, who first described them in the 19th century. They are believed to work in conjunction with Merkel discs, which are structures formed by the connection of Merkel cells and sensory nerve fibers, helping to transmit tactile information to the brain.